26 CFR · Internal Revenue
§ 31.3121(i)-3 — Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
26 CFR § 31.3121(i)-3
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(i)-3 (Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.) 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(i)-3 (2026).
Text
§ 31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
In the case of an individual performing service in his capacity as a volunteer or volunteer leader within the meaning of the Peace Corps Act (see section 31.3121(p)), the term “wages” shall, subject to the provisions of section 3121(a)(1) (see § 31.3121(a)-1), include as such individual's remuneration for such service only amounts paid pursuant to section 5(c) or section 6(1) of the Peace Corps Act (22 U.S.C. 2501; 75 Stat. 612).
[T.D. 6744, 29 FR 8315, July 2, 1964]
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Related
§ 2501
22 U.S.C. § 2501
Nearby Sections
11
§ 31.3121(f)-1
American vessel and aircraft.§ 31.3121(g)-1
Agricultural labor.§ 31.3121(h)-1
American employer.§ 31.3121(i)-2
Computation of remuneration for service performed by an individual as a member of a uniformed service.§ 31.3121(i)-4
Computation of remuneration for service performed by certain members of religious orders.§ 31.3121(j)-1
Covered transportation service.§ 31.3121(l)-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries.§ 31.3121(o)-1
Crew leader.§ 31.3121(q)-1
Tips included for employee taxes.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(i)-3, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(i)-3.