26 CFR · Internal Revenue
§ 31.3306(c)(6)-1 — Services in employ of United States or instrumentality thereof.
26 CFR § 31.3306(c)(6)-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)(6)-1 (Services in employ of United States or instrumentality thereof.) 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)(6)-1 (2026).
Text
§ 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
(a)Services in employ of United States or wholly-owned instrumentality thereof. Services performed in the employ of the United States Government, except as provided in section 3306(n) (see § 31.3306(n)-1), are excepted from employment. Services performed in the employ of an instrumentality of the United States which is wholly owned by the United States also are excepted from employment.
(b)Services in employ of instrumentality not wholly owned by United States—
(1)Services performed after 1961. Services performed after 1961 in the employ of an instrumentality of the United States which is partially owned by the United States are excepted from employment, if the remuneration for such service is paid after 1
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Related
§ 31.3306
26 C.F.R. § 31.3306
§ 31.3308-1
26 C.F.R. § 31.3308-1
Nearby Sections
11
§ 31.3306(c)(1)-1
Agricultural labor.§ 31.3306(c)(2)-1
Domestic service.§ 31.3306(c)(3)-1
Services not in the course of employer's trade or business.§ 31.3306(c)(4)-1
Services on or in connection with a non-American vessel or aircraft.§ 31.3306(c)(5)-1
Family employment.§ 31.3306(c)(6)-1
Services in employ of United States or instrumentality thereof.§ 31.3306(c)(8)-1
Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3306(c)(6)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(c)(6)-1.