26 CFR · Internal Revenue
§ 31.3306(c)(7)-1 — Services in employ of States or their political subdivisions or instrumentalities.
26 CFR § 31.3306(c)(7)-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)(7)-1 (Services in employ of States or their political subdivisions or instrumentalities.) 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)(7)-1 (2026).
Text
§ 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
(a)Services performed in the employ of any State, or of any political subdivision thereof, are excepted from employment. Services performed in the employ of an instrumentality of one or more States or political subdivisions thereof are excepted if the instrumentality is wholly owned by one or more of the foregoing. Services performed in the employ of an instrumentality of one or more of the several States or political subdivisions thereof which is not wholly owned by one or more of the foregoing are excepted only to the extent that the instrumentality is with respect to such services immune under the Constitution of the United States from the tax imposed by section 3301.
(b)For provision
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 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)(7)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(c)(7)-1.