26 CFR · Internal Revenue

§ 31.3121(b)(19)-1 — Services of certain nonresident aliens.

26 CFR § 31.3121(b)(19)-1

This text of 26 C.F.R. § 31.3121(b)(19)-1 (Services of certain nonresident aliens.) 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)(19)-1 (2026).

Text

§ 31.3121(b)(19)-1 Services of certain nonresident aliens.

(a)(1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101), as amended, are excepted from employment if the services are performed to carry out a purpose for which the individual was admitted. For purposes of this section an alien individual who is temporarily present in the United States as a nonimmigrant under such subparagraph (F) or (J) is deemed to be a nonresident alien individual. The preceding sentence does not apply to the extent it is inconsistent with section 7701(b) and the regulations under that section. A nonresident alien individual w

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Related

§ 1101
8 U.S.C. § 1101
§ 1446
22 U.S.C. § 1446

Nearby Sections

11

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Bluebook (online)
26 C.F.R. § 31.3121(b)(19)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(b)(19)-1.
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