26 CFR · Internal Revenue
§ 31.3121(b)(13)-1 — Services of student nurse or hospital intern.
26 CFR § 31.3121(b)(13)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3121(b)(13)-1 (Services of student nurse or hospital intern.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3121(b)(13)-1 (2026).
Text
§ 31.3121(b)(13)-1 Services of student nurse or hospital intern.
(a)Services performed as a student nurse in the employ of a hospital or a nurses' training school are excepted from employment, if the student nurse is enrolled and regularly attending classes in a nurses' training school and such nurses' training school is chartered or approved pursuant to State law.
(b)Services performed before 1966 as an intern (as distinguished from a resident doctor), in the employ of a hospital are excepted from employment, if the intern has completed a 4 years' course in a medical school chartered or approved pursuant to State law.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6983, 33 FR 18017, Dec. 4, 1968]
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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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(b)(13)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(b)(13)-1.