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-xvi- Reg. §31.3121(a)(6)-­1. Payment by an employer of employee tax under section 3101 or employee contributions under a State law................................................................................................................950 Reg. §31.3121(a)(7)-­1. Payments for services not in the course of employer’s trade or business or for domestic service.. ..............................................................................................................................950 Reg. §31.3121(a)(8)-­1. Payments for agricultural labor.. ...........................................................................................951 Reg. §31.3121(a)(9)-­1. Payments to employees for nonwork periods.. ...................................................................952 Proposed Reg. §31.3121(a)(9)-­1. Payments to employees for nonwork periods.. ........................................952 Reg. §31.3121(a)(10)-­1. Payments to certain home workers.. ..................................................................................952 Reg. §31.3121(a)(11)-­1. Moving expenses.. .................................................................................................................953 Reg. §31.3121(a)(12)-­1. Tips..........................................................................................................................................953 Reg. §31.3121(a)(13)-­1. Payments under certain employers’ plans after retirement, disability, or death.. ........953 Reg. §31.3121(a)(14)-­1. Payments by employer to survivor or estate of former employee..................................954 Reg. §31.3121(a)(15)-­1. Payments by employer to disabled former employee.. ....................................................954 Reg. §31.3121(a)(18)-­1. Payments or benefits under a qualified educational assistance program.. ....................954 Reg. §31.3121(b)-­1. Employment services to which the regulations in this subpart apply.. .................................954 Reg. §31.3121(b)-­2. Employment services performed before 1955.. ........................................................................954 Reg. §31.3121(b)-­3. Employment services performed after 1954.............................................................................955 Reg. §31.3121(b)-­4. Employment excepted services in general................................................................................955 Reg. §31.3121(b)(1)-­1. Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.. .....................................................................956 Reg. §31.3121(b)(2)-­1. Domestic service performed by students for certain college organizations...................956 Reg. §31.3121(b)(3)-­1. Family employment.................................................................................................................956 Reg. §31.3121(b)(4)-­1. Services performed on or in connection with a non-­American vessel or aircraft..........957 Reg. §31.3121(b)(5)-­1. Services in employ of an instrumentality of the United States specifically exempted from the employer tax...........................................................................................................957 Reg. §31.3121(b)(6)-­1. Services in employ of United States or instrumentality thereof.......................................958 Reg. §31.3121(b)(7)-­1. Services in employ of States or their political subdivisions or instrumentalities.. .........959 Reg. §31.3121(b)(7)-­2. Service by employees who are not members of a public retirement system..................959 Reg. §31.3121(b)(8)-­1. Services performed by a minister of a church or a member of a religious order............966 Reg. §31.3121(b)(8)-­2. Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax...........................................................................................................967 Proposed Reg. §31.3121(b)(8)-­2. Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.. ........................................................967 Reg. §31.3121(b)(9)-­1. Railroad industry services performed by an employee or an employee representative as defined in section 3231................................................................................................967 Reg. §31.3121(b)(10)-­1. Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax...............................................................................967 Proposed Reg. §31.3121(b)(10)-­1. Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.....................................967 Reg. §31.3121(b)(10)–­2. Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.. ..................967 Reg. §31.3121(b)(11)-­1. Services in the employ of a foreign government...............................................................970 Reg. §31.3121(b)(12)-­1. Services in employ of wholly owned instrumentality of foreign government...............971 Reg. §31.3121(b)(13)-­1. Services of student nurse or hospital intern......................................................................971 Reg. §31.3121(b)(14)-­1. Services in delivery or distribution of newspapers, shopping news, or magazines.. ...971 Reg. §31.3121(b)(15)-­1. Services in employ of international organization..............................................................971 Reg. §31.3121(b)(16)-­1. Services performed under share-­farming arrangement.. .................................................971 Reg. §31.3121(b)(17)-­1. Services in employ of Communist organization................................................................972 Reg. §31.3121(b)(18)-­1. Services performed by a resident of the Republic of the Philippines while temporarily in Guam.. ...................................................................................................................972 Reg. §31.3121(b)(19)-­1. Services of certain nonresident aliens................................................................................972 Reg. §31.3121(b)(20)-­1. Service performed on a boat engaged in catching fish.....................................................972 Reg. §31.3121(c)-­1. Included and excluded services.. .................................................................................................973 Reg. §31.3121(d)-­1. Who are employees........................................................................................................................974 Reg. §31.3121(d)-­2. Who are employers.. ......................................................................................................................975 Reg. §31.3121(e)-­1. State, United States, and citizen...................................................................................................976 Reg. §31.3121(f)-­1. American vessel and aircraft.........................................................................................................976 Reg. §31.3121(g)-­1. Agricultural labor.. .........................................................................................................................976 Reg. §31.3121(h)-­1. American employer........................................................................................................................977 Reg. §31.3121(i)-­1. Computation to nearest dollar of cash remuneration for domestic service.. .........................977 Reg. §31.3121(i)-­2. Computation of remuneration for service performed by an individual as a member of a uniformed service...............................................................................................................................977 Reg. §31.3121(i)-­3. Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.......................................................978