26 CFR · Internal Revenue
§ 31.3121(f)-1 — American vessel and aircraft.
26 CFR § 31.3121(f)-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(f)-1 (American vessel and aircraft.) 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(f)-1 (2026).
Text
§ 31.3121(f)-1 American vessel and aircraft.
(a)The term “American vessel” means any vessel which is documented (that is, registered, enrolled, or licensed) or numbered in conformity with the laws of the United States. It also includes any vessel which is neither documented nor numbered under the laws of the United States, nor documented under the laws of any foreign country, if the crew of such vessel is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any State. (For provisions relating to the terms “State” and “citizen”, see § 31.3121 (e)-1.)
(b)The term “American aircraft” means any aircraft registered under the laws of the United States.
(c)For provisions relating to services performed ou
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Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 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.§ 31.3121(e)-1
State, United States, and citizen.§ 31.3121(f)-1
American vessel and aircraft.§ 31.3121(g)-1
Agricultural labor.§ 31.3121(h)-1
American employer.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(f)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(f)-1.