26 CFR · Internal Revenue
§ 31.3306(j)-1 — State, United States, and citizen.
eCFR · current through Aug 3, 2026
§ 31.3306(j)-1 State, United States, and citizen.
(a)When used in the regulations in this subpart, the term “State” includes the District of Columbia, the Territories of Alaska and Hawaii before their admission as States, and (when used with respect to remuneration paid after 1960 for services performed after 1960) the Commonwealth of Puerto Rico.
(b)When used in the regulations in this subpart, the term “United States”, when used in a geographical sense, means the several States (including the Territories of Alaska and Hawaii before their admission as States), and the District of Columbia. When used in the regulations in this subpart with respect to remuneration paid after 1960 for services performed after 1960, the term “United States” also includes the Commonwealth of Puerto Rico whe
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 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.§ 31.3306(d)-1
Included and excluded service.§ 31.3306(i)-1
Who are employees.§ 31.3306(j)-1
State, United States, and citizen.§ 31.3306(k)-1
Agricultural labor.§ 31.3306(m)-1
American vessel and aircraft.§ 31.3306(n)-1
Services on American vessel whose business is conducted by general agent of Secretary of Commerce.§ 31.3306(p)-1
Employees of related corporations.