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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(m)-1

American vessel and aircraft.

Official textecfr.govlast amended

# (a)

The term “American vessel” means any vessel which is documented (that is, registered, enrolled, or licensed) or numbered in conformity with the laws of the United States. It also includes any vessel which is neither documented nor numbered under the laws of the United States, nor documented under the laws of any foreign country, if the crew of such vessel is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State. (For provisions relating to the terms “State” and “citizen”, see § 31.3306(j)-1.)

# (b)

The term “American aircraft” means any aircraft registered under the laws of the United States.

# (c)

For provisions relating to services performed outside the United States on or in connection with an American vessel or American aircraft, see paragraph (c) of § 31.3306(c)-2.

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

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In this part (40 sections)
  1. 31.3306(c)(5)-1 · Family employment.
  2. 31.3306(c)(6)-1 · Services in employ of United States or…
  3. 31.3306(c)(7)-1 · Services in employ of States or their political…
  4. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  5. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  6. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
  7. 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
  8. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  9. 31.3306(c)(11)-1 · Services in employ of foreign government.
  10. 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
  11. 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
  12. 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
  13. 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
  14. 31.3306(c)(16)-1 · Services in employ of international organization.
  15. 31.3306(c)(17)-1 · Fishing services.
  16. 31.3306(c)(18)-1 · Services of certain nonresident aliens.
  17. 31.3306(d)-1 · Included and excluded service.
  18. 31.3306(i)-1 · Who are employees.
  19. 31.3306(j)-1 · State, United States, and citizen.
  20. 31.3306(k)-1 · Agricultural labor.
  21. 31.3306(m)-1 · American vessel and aircraft.
  22. 31.3306(n)-1 · Services on American vessel whose business is conducted…
  23. 31.3306(p)-1 · Employees of related corporations.
  24. 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
  25. 31.3307-1 · Deductions by an employer from remuneration of an employee.
  26. 31.3308-1 · Instrumentalities of the United States specifically…
  27. 31.3401(a)-1 · Wages.
  28. 31.3401(a)-1T · Question and answer relating to the definition of wages…
  29. 31.3401(a)-2 · Exclusions from wages.
  30. 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
  31. 31.3401(a)-4 · Reimbursements and other expense allowance amounts.
  32. 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
  33. 31.3401(a)(2)-1 · Agricultural labor.
  34. 31.3401(a)(3)-1 · Remuneration for domestic service.
  35. 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
  36. 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
  37. 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
  38. 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
  39. 31.3401(a)(7)-1 · Remuneration paid before January 1, 1967, for…
  40. 31.3401(a)(8)(A)-1 · Remuneration for services performed outside the…
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