26 CFR · Internal Revenue
§ 31.3306(c)(12)-1 — Services in employ of wholly owned instrumentality of foreign government.
26 CFR § 31.3306(c)(12)-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. § 31.3306(c)(12)-1 (Services in employ of wholly owned instrumentality of foreign government.) 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. § 31.3306(c)(12)-1 (2026).
Text
§ 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
(a)Services performed by an employee in the employ of certain instrumentalities of a foreign government are excepted from employment. The exception includes all services performed in the employ of an instrumentality of the government of a foreign country, if—
(1)The instrumentality is wholly owned by the foreign government;
(2)The services are of a character similar to those performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and
(3)The Secretary of State certifies to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to ser
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(c)(9)-1
Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.§ 31.3306(c)(10)-1
Services in the employ of certain organizations exempt from income tax.§ 31.3306(c)(10)-2
Services of student in employ of school, college, or university.§ 31.3306(c)(11)-1
Services in employ of foreign government.§ 31.3306(c)(13)-1
Services of student nurse or hospital intern.§ 31.3306(c)(14)-1
Services of insurance agent or solicitor.§ 31.3306(c)(16)-1
Services in employ of international organization.§ 31.3306(c)(17)-1
Fishing services.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3306(c)(12)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(c)(12)-1.