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.
eCFR · current through Aug 3, 2026
§ 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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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.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.