26 CFR · Internal Revenue
§ 31.3121(b)(12)-1 — Services in employ of wholly owned instrumentality of foreign government.
eCFR · current through Aug 3, 2026
§ 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
(a)Services performed by an employee in the employ of certain instrumentalities of a foreign government are excepted from employment. The exception includes all services performed in the employ of an instrumentality of the government of a foreign country, if—
(1)The instrumentality is wholly owned by the foreign government;
(2)The services are of a character similar to those performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and
(3)The Secretary of State certifies to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exempti
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26 C.F.R. § 31.3121(b)(12)-1 (Services in employ of wholly owned instrumentality of foreign government.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 31.3121(b)(9)-1
Railroad industry; services performed by an employee or an employee representative as defined in section 3231.§ 31.3121(b)(10)-1
Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.§ 31.3121(b)(11)-1
Services in the employ of a foreign government.§ 31.3121(b)(13)-1
Services of student nurse or hospital intern.§ 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.