Treasury Regulations · 26 CFR
§ 31.3306(c)(16)-1. Services in employ of international 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. § 3306(c)(16)
Cite as 26 CFR § 31.3306(c)(16)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3306(c)(16)
- Length
- 341 words · about 1 min to read
- Defines
- 2 terms
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
Sec. 7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(18) International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f).
Sec. 1. [International Organizations Immunities Act.] For the purposes of this title [International Organizations Immunities Act], the term “international organization” means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemptions, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity. The President shall be authorized, if in his judgment such action should be justified by reason of the abuse by an international organization or its officers and employees of the privileges, exemptions, and immunities herein provided or for any other reason, at any time to revoke the designation of any international organization under this section, whereupon the international organization in question shall cease to be classed as an international organization for the purposes of this title.
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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 D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- § 31.3306(c)(13)-1 Services of student nurse or hospital intern.
- § 31.3306(c)(14)-1 Services of insurance agent or solicitor.
- § 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- § 31.3306(c)(16)-1 Services in employ of international organization.
- § 31.3306(c)(17)-1 Fishing services.
- § 31.3306(c)(18)-1 Services of certain nonresident aliens.
- § 31.3306(d)-1 Included and excluded service.
- § 31.3306(i)-1 Who are employees.