26 CFR · Internal Revenue

§ 31.3306(c)(16)-1 — Services in employ of international organization.

eCFR · current through Aug 3, 2026

§ 31.3306(c)(16)-1 Services in employ of international organization.

(a)Subject to the provisions of section 1 of the International Organizations Immunities Act (22 U.S.C. 228), services performed in the employ of an international organization as defined in section 7701(a)(18) are excepted from employment.
(b)(1) Section 701(a)(18) provides as follows: Sec. 7701. Definitions.
(a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(18)International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f).
(2)Section 1 o

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Related

§ 228
22 U.S.C. § 228
§ 288
22 U.S.C. § 288

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