Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(j)-1

State, United States, and citizen.

Official textecfr.govlast amended

# (a)

When used in the regulations in this subpart, the term “State” includes the District of Columbia, the Territories of Alaska and Hawaii before their admission as States, and (when used with respect to remuneration paid after 1960 for services performed after 1960) the Commonwealth of Puerto Rico.

# (b)

When used in the regulations in this subpart, the term “United States”, when used in a geographical sense, means the several States (including the Territories of Alaska and Hawaii before their admission as States), and the District of Columbia. When used in the regulations in this subpart with respect to remuneration paid after 1960 for services performed after 1960, the term “United States” also includes the Commonwealth of Puerto Rico when the term is used in a geographical sense, and the term “citizen of the United States” includes a citizen of the Commonwealth of Puerto Rico.

[T.D. 6658, 28 FR 6641, June 27, 1963]

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  2. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  3. 31.3306(c)(5)-1 · Family employment.
  4. 31.3306(c)(6)-1 · Services in employ of United States or…
  5. 31.3306(c)(7)-1 · Services in employ of States or their political…
  6. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  7. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  8. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
  9. 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
  10. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  11. 31.3306(c)(11)-1 · Services in employ of foreign government.
  12. 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
  13. 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
  14. 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
  15. 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
  16. 31.3306(c)(16)-1 · Services in employ of international organization.
  17. 31.3306(c)(17)-1 · Fishing services.
  18. 31.3306(c)(18)-1 · Services of certain nonresident aliens.
  19. 31.3306(d)-1 · Included and excluded service.
  20. 31.3306(i)-1 · Who are employees.
  21. 31.3306(j)-1 · State, United States, and citizen.
  22. 31.3306(k)-1 · Agricultural labor.
  23. 31.3306(m)-1 · American vessel and aircraft.
  24. 31.3306(n)-1 · Services on American vessel whose business is conducted…
  25. 31.3306(p)-1 · Employees of related corporations.
  26. 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
  27. 31.3307-1 · Deductions by an employer from remuneration of an employee.
  28. 31.3308-1 · Instrumentalities of the United States specifically…
  29. 31.3401(a)-1 · Wages.
  30. 31.3401(a)-1T · Question and answer relating to the definition of wages…
  31. 31.3401(a)-2 · Exclusions from wages.
  32. 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
  33. 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
  34. 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
  35. 31.3401(a)(2)-1 · Agricultural labor.
  36. 31.3401(a)(3)-1 · Remuneration for domestic service.
  37. 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
  38. 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
  39. 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
  40. 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
Full table of contents →