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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(c)(6)-1

Services in employ of United States or instrumentality thereof.

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# (a) Services in employ of United States or wholly-owned instrumentality thereof.

Services performed in the employ of the United States Government, except as provided in section 3306(n) (see § 31.3306(n)-1), are excepted from employment. Services performed in the employ of an instrumentality of the United States which is wholly owned by the United States also are excepted from employment.

# (b)

Services in employ of instrumentality not wholly owned by United States—(1) Services performed after 1961. Services performed after 1961 in the employ of an instrumentality of the United States which is partially owned by the United States are excepted from employment, if the remuneration for such service is paid after 1961. Services performed after 1961 in the employ of an instrumentality of the United States which is neither wholly owned nor partially owned by the United States are excepted from employment if (i) the instrumentality is exempt from the tax imposed by section 3301 by virtue of any provision of law which specifically refers to section 3301 or the corresponding section of prior law in granting exemption from such tax, and (ii) the remuneration for such service is paid after 1961. For provisions which make general exemptions from Federal taxation ineffectual as to the tax imposed by section 3301, see § 31.3308-1.

(2) Services performed before 1962. Services performed in the employ of an instrumentality of the United States which is not wholly owned by the United States are excepted from employment if the instrumentality is exempt from the tax imposed by section 3301 by virtue of any other provision of law, and (i) the services are performed before 1962 or (ii) remuneration for the services is paid before 1962.

[T.D. 6658, 28 FR 6638, June 27, 1963]

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In this part (40 sections)
  1. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  2. 31.3306(b)(1)-1 · $3,000 limitation.
  3. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  4. 31.3306(b)(3)-1 · Retirement payments.
  5. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  6. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  7. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  8. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  9. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  10. 31.3306(b)(9)-1 · Moving expenses.
  11. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  12. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  13. 31.3306(c)-1 · Employment; services performed before 1955.
  14. 31.3306(c)-2 · Employment; services performed after 1954.
  15. 31.3306(c)-3 · Employment; excepted services in general.
  16. 31.3306(c)(1)-1 · Agricultural labor.
  17. 31.3306(c)(2)-1 · Domestic service.
  18. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  19. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  20. 31.3306(c)(5)-1 · Family employment.
  21. 31.3306(c)(6)-1 · Services in employ of United States or…
  22. 31.3306(c)(7)-1 · Services in employ of States or their political…
  23. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  24. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  25. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
  26. 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
  27. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  28. 31.3306(c)(11)-1 · Services in employ of foreign government.
  29. 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
  30. 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
  31. 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
  32. 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
  33. 31.3306(c)(16)-1 · Services in employ of international organization.
  34. 31.3306(c)(17)-1 · Fishing services.
  35. 31.3306(c)(18)-1 · Services of certain nonresident aliens.
  36. 31.3306(d)-1 · Included and excluded service.
  37. 31.3306(i)-1 · Who are employees.
  38. 31.3306(j)-1 · State, United States, and citizen.
  39. 31.3306(k)-1 · Agricultural labor.
  40. 31.3306(m)-1 · American vessel and aircraft.
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