§ 31.3121(b)(13)-1. Services of student nurse or hospital intern.

Other regulations under § 3121

• § 31.3121(a)-1 Wages.
• § 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
• § 31.3121(a)-2 Wages; when paid and received.
• § 31.3121(a)-3 Reimbursement and other expense allowance amounts.
• § 31.3121(a)(1)-1 Annual wage limitation.
• § 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
• § 31.3121(a)(3)-1 Retirement payments.
• § 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• § 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
• § 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
• § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
• § 31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
• § 31.3121(a)(8)-1 Payments for agricultural labor.
• § 31.3121(a)(10)-1 Payments to certain home workers.
• § 31.3121(a)(11)-1 Moving expenses.
• § 31.3121(a)(12)-1 Tips.
• § 31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
• § 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
• § 31.3121(a)(15)-1 Payments by employer to disabled former employee.
• § 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
• § 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
• § 31.3121(b)-2 Employment; services performed before 1955.
• § 31.3121(b)-3 Employment; services performed after 1954.
• § 31.3121(b)-4 Employment; excepted services in general.
• § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
• § 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
• § 31.3121(b)(3)-1 Family employment.
• § 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
• § 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
• § 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

• § 31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 4, 1968Amended by T.D. 6983 (33 FR 18017)
2. December 20, 1960Issued by T.D. 6516 (25 FR 13032)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
4. General Provisions

Nearby sections

• § 31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
• § 31.3121(b)(10)-2 Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
• § 31.3121(b)(11)-1 Services in the employ of a foreign government.
• § 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
• § 31.3121(b)(13)-1 Services of student nurse or hospital intern.
• § 31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
• § 31.3121(b)(15)-1 Services in employ of international organization.
• § 31.3121(b)(16)-1 Services performed under share-farming arrangement.
• § 31.3121(b)(17)-1 Services in employ of Communist organization.