GroundRules
26 CFR 31.3121(b)(17)-1: (b)(17)-1 Services in employ of Communist organization.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
The term “employment” does not include services performed in the employ of any organization in any calendar quarter beginning after June 30, 1956, and during any part of which such organization is registered, or there is in effect a final order of the Subversive Activities Control Board requiring such organization to register, under the Internal Security Act of 1950 (50 U.S.C. 781 et seq.), as amended, as a Communist-action organization, a Communist-front organization, or a Communist-infiltrated organization.
Collected 2026-08-27T02:25:11Z. Source file · JSON