§ 31.3306(j)-1. State, United States, and citizen.

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

• citizen of the United States § 31.3306(j)-1(b)
• State § 31.3306(j)-1(a)

Other regulations under § 3306

• § 31.3306(a)-1 Who are employers.
• § 31.3306(b)-1 Wages.
• § 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
• § 31.3306(b)-2 Reimbursement and other expense allowance amounts.
• § 31.3306(b)(1)-1 $3,000 limitation.
• § 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
• § 31.3306(b)(3)-1 Retirement payments.
• § 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• § 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
• § 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
• § 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.
• § 31.3306(b)(8)-1 Payments to employees for non-work periods.
• § 31.3306(b)(9)-1 Moving expenses.
• § 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death.
• § 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
• § 31.3306(c)-1 Employment; services performed before 1955.
• § 31.3306(c)-2 Employment; services performed after 1954.
• § 31.3306(c)-3 Employment; excepted services in general.
• § 31.3306(c)(1)-1 Agricultural labor.
• § 31.3306(c)(2)-1 Domestic service.
• § 31.3306(c)(3)-1 Services not in the course of employer's trade or business.
• § 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
• § 31.3306(c)(5)-1 Family employment.
• § 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
• § 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
• § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
• § 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
• § 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
• § 31.3306(c)(10)-2 Services of student in employ of school, college, or university.
• § 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 3 other regulations

• § 31.3306(c)-2 Employment; services performed after 1954.
• § 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
• § 31.3306(m)-1 American vessel and aircraft.

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. June 27, 1963Issued by T.D. 6658 (28 FR 6641)

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

• § 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.
• § 31.3306(j)-1 State, United States, and citizen.
• § 31.3306(k)-1 Agricultural labor.
• § 31.3306(m)-1 American vessel and aircraft.
• § 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
• § 31.3306(p)-1 Employees of related corporations.