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26 CFR §31.3121(b)(15)-1 — (b)(15)-1 Services in employ of international organization.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Subject to the provisions of section 1 of the International Organizations Immunities Act (22 U.S.C. 288), services performed in the employ of an international organization as defined in section 7701(a)(18) are excepted from employment.
  2. (b)
    1. (1)Section 7701(a)(18) provides as follows:
    2. (2)Section 1 of the International Organizations Immunities Act provides as follows: