Treasury Regulations · 26 CFR
§ 31.3121(b)(17)-1. Services in employ of Communist organization.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3121(b)(17)
Cite as 26 CFR § 31.3121(b)(17)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 2, 1964 by T.D. 6744
- Issued under
- 26 U.S.C. § 3121(b)(17)
- Length
- 85 words · about 1 min to read
- Defines
- 1 term
The term “employment” does not include services performed in the employ of any organization in any calendar quarter beginning after June 30, 1956, and during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950 (50 U.S.C. 781 et seq.), as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization.
[T.D. 6744, 29 FR 8313, July 2, 1964]
Terms defined here
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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.
- Issued by T.D. 6744 (29 FR 8313)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 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.
- § 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
- § 31.3121(b)(19)-1 Services of certain nonresident aliens.
- § 31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
- § 31.3121(c)-1 Included and excluded services.