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Treasury Regulations · 26 CFR

§ 31.3306(b)(5)-1. Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

In effect eCFR current as of October 15, 2026

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. § 3306(b)(5)

Cite as 26 CFR § 31.3306(b)(5)-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
June 27, 1963 by T.D. 6658
Issued under
26 U.S.C. § 3306(b)(5)
Length
326 words · about 1 min to read
Defines
4 terms
Cross-references
cites 4 Code sections and 0 regulations; cited by 0
(a) Payments from or to certain tax-exempt trusts. The term “wages” does not include any payment made—
(1) By an employer, on behalf of an employee or his beneficiary, into a trust, or
(2) To, or on behalf of an employee or his beneficiary from a trust,

if at the time of such payment the trust is exempt from tax under section 501(a) as an organization described in section 401(a). A payment made to an employee of such a trust for services rendered as an employee of the trust and not as a beneficiary thereof is not within this exclusion from wages.

(b) Payments under or to certain annuity plans.
(1) The term “wages” does not include any payment made after December 31, 1962—
(i) By an employer, on behalf of an employee or his beneficiary, into an annuity plan, or
(ii) To, or on behalf of, an employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan is a plan described in section 403(a).
(2) The term “wages” does not include any payment made before January 1, 1963—
(i) By an employer, on behalf of an employee or his beneficiary, into an annuity plan, or
(ii) To, or on behalf of, an employee or his beneficiary under an annuity plan, if at the time of such payment the annuity plan meets the requirements of section 401(a) (3), (4), (5), and (6).
(c) Payments under or to certain bond purchase plans. The term “wages” does not include any payment made after December 31, 1962—
(1) By an employer, on behalf of an employee or his beneficiary, into a bond purchase plan, or
(2) To, or on behalf of, an employee or his beneficiary under a bond purchase plan,

if at the time of such payment the plan is a qualified bond purchase plan described in section 405(a).

[T.D. 6658, 28 FR 6636, June 27, 1963]

Terms defined here

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Other regulations under § 3306

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Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

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. Issued by T.D. 6658 (28 FR 6636)

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 D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)

Nearby sections