26 CFR § 31.3121(b)(5)-1

26 CFR · Internal Revenue

§ 31.3121(b)(5)-1 — Services in employ of an instrumentality of the United States specifically exempted from the employer tax.

TitleTitle 26: Internal Revenue PartPart 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)(5)-1 (Services in employ of an instrumentality of the United States specifically exempted from the employer tax.) 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)(5)-1 (2026).

Text

§ 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
Services performed in the employ of an instrumentality of the United States are excepted from employment if such instrumentality is exempt from the employer tax imposed by section 3111 by virtue of any other provision of law which specifically refers to such section 3111 or the corresponding section of prior law (section 1410 of the Internal Revenue Code of 1939) in granting exemption from the employer tax. This exception does not operate to exclude from employment services performed in the employ of an instrumentality of the United States unless the Congress has granted to such instrumentality a specific exemption from the tax imposed by section 3111 or the correspo

Free access — add to your briefcase to read the full text and ask questions with AI

§ 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.

Services performed in the employ of an instrumentality of the United States are excepted from employment if such instrumentality is exempt from the employer tax imposed by section 3111 by virtue of any other provision of law which specifically refers to such section 3111 or the corresponding section of prior law (section 1410 of the Internal Revenue Code of 1939) in granting exemption from the employer tax. This exception does not operate to exclude from employment services performed in the employ of an instrumentality of the United States unless the Congress has granted to such instrumentality a specific exemption from the tax imposed by section 3111 or the corresponding section of prior law. For provisions which make general exemptions from Federal taxation ineffectual as to the employer tax imposed by section 3111, see § 31.3112-1. For other exceptions from employment applicable with respect to services performed in the employ of an instrumentality of the United States, see § 31.3121(b)(6)-1.