26 CFR · Internal Revenue
§ 31.3121(b)(17)-1 — Services in employ of Communist organization.
26 CFR § 31.3121(b)(17)-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)(17)-1 (Services in employ of Communist organization.) 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)(17)-1 (2026).
Text
§ 31.3121(b)(17)-1 Services in employ of Communist organization.
The term “employment” does not include services performed in the employ of any organization in any calendar quarter beginning after June 30, 1956, and during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950 (50 U.S.C. 781 et seq.), as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization.
[T.D. 6744, 29 FR 8313, July 2, 1964]
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Related
§ 781
50 U.S.C. § 781
Nearby Sections
11
§ 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.§ 31.3121(b)(18)-1
Services performed by a resident of the Republic of the Philippines while temporarily in Guam.§ 31.3121(b)(19)-1
Services of certain nonresident aliens.§ 31.3121(b)(20)-1
Service performed on a boat engaged in catching fish.§ 31.3121(c)-1
Included and excluded services.§ 31.3121(d)-1
Who are employees.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(b)(17)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(b)(17)-1.