26 CFR · Internal Revenue
§ 31.3306(c)(13)-1 — Services of student nurse or hospital intern.
26 CFR § 31.3306(c)(13)-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)(13)-1 (Services of student nurse or hospital intern.) 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)(13)-1 (2026).
Text
§ 31.3306(c)(13)-1 Services of student nurse or hospital intern.
(a)Services performed as a student nurse in the employ of a hospital or a nurses' training school are excepted from employment, if the student nurse is enrolled and regularly attending classes in a nurses' training school and such nurses' training school is chartered or approved pursuant to State law.
(b)Services performed as an intern (as distinguished from a resident doctor) in the employ of a hospital are excepted from employment, if the intern has completed a 4 years' course in a medical school chartered or approved pursuant to State law.
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 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.§ 31.3306(c)(18)-1
Services of certain nonresident aliens.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3306(c)(13)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(c)(13)-1.