26 CFR · Internal Revenue
§ 31.3121(b)(18)-1 — Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
26 CFR § 31.3121(b)(18)-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)(18)-1 (Services performed by a resident of the Republic of the Philippines while temporarily in Guam.) 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)(18)-1 (2026).
Text
§ 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
(a)Services performed after 1960 by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101) are excepted from employment.
(b)Section 101(a)(15)(H) of the Immigration and Nationality Act provides as follows:
Sec. 101. Definitions. [Immigration and Nationality Act (66 Stat. 166)]
(a)As used in this chapter—
(15)The term “immigrant” means every alien except an alien who is within one of the following classes of nonimmigrant aliens—
(H)An alien having a residence in a foreign country which he has no intention of aba
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 1101
8 U.S.C. § 1101
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.§ 31.3121(d)-2
Who are employers.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(b)(18)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(b)(18)-1.