{"data":{"id":"us/26-cfr-31.3306-c-13-1","jurisdiction":"us","citation":"26 CFR 31.3306(c)(13)-1","heading":"(c)(13)-1 Services of student nurse or hospital intern.","body":"(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.\n(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.","path":["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 D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c3cc09032812eb3e6225004aa829a0717f08535ba24a584504a2cec137c326c4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3306-c-12-1","next":"us/26-cfr-31.3306-c-14-1"},"notice":"GroundRules: Original legal text. Not legal advice."}