Treasury Regulations · 26 CFR
§ 31.3121(b)(18)-1. Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
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)(18)
Cite as 26 CFR § 31.3121(b)(18)-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)(18)
- Length
- 196 words · about 1 min to read
- Defines
- 1 term
Sec. 101. Definitions. [Immigration and Nationality Act (66 Stat. 166)]
(a) As used in this chapter—
(15) The term “immigrant” means every alien except an alien who is within one of the following classes of nonimmigrant aliens—
(H) An alien having a residence in a foreign country which he has no intention of abandoning (i) who is of distinguished merit and ability and who is coming temporarily to the United States to perform temporary services of an exceptional nature requiring merit and ability; or (ii) who is coming temporarily to the United States to perform other temporary services or labor, if unemployed persons capable of performing such service or labor cannot be found in this country; or (iii) who is coming temporarily to the United States as an industrial trainee;
[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)(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.
- § 31.3121(d)-1 Who are employees.