Text
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)
31.3121(b)(17) - 1 - Services in employ of Communist organization.
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.
[T.D. 6744, 29 FR 8313, July 2, 1964]
Sponsored links
