26 CFR · Internal Revenue
§ 31.3306(c)(13)-1 — Services of student nurse or hospital intern.
eCFR · current through Aug 3, 2026
§ 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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26 C.F.R. § 31.3306(c)(13)-1 (Services of student nurse or hospital intern.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.