1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
  6. 26 CFR § 31.3306(c)(13)-1
26 CFR § 31.3306(c)(13)-1
Services of student nurse or hospital intern
June 25, 2020
CFR

(a) Services performed as a student nurse in the employ of a hospital or a nurses' training school are excepted from employment, if the student nurse is enrolled and regularly attending classes in a nurses' training school and such nurses' training school is chartered or approved pursuant to State law.

(b) Services performed as an intern (as distinguished from a resident doctor) in the employ of a hospital are excepted from employment, if the intern has completed a 4 years' course in a medical school chartered or approved pursuant to State law.

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§ 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government
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§ 31.3306(c)(14)-1 Services of insurance agent or solicitor

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