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-xix- Code §3305. Applicability of State law.. ................................................................................................................................ 1043 Code §3306. Definitions........................................................................................................................................................... 1044 Reg. §31.3306(a)-­1. Who are employers.. .................................................................................................................... 1049 Reg. §31.3306(b)-­1. Wages............................................................................................................................................. 1050 Temporary Reg. §31.3306(b)-­1T. Question and answer relating to the definition of wages in section 3306(b).. ................................................................................................................................. 1050 Reg. §31.3306(b)-­2. Reimbursement and other expense allowance amounts........................................................ 1050 Reg. §31.3306(b)(1)-­1. $3,000 limitation..................................................................................................................... 1051 Reg. §31.3306(b)(2)-­1. Payments under employers’ plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.. ............................................... 1052 Reg. §31.3306(b)(3)-­1. Retirement payments.. .......................................................................................................... 1052 Reg. §31.3306(b)(4)-­1. Payments on account of sickness or accident disability, or medical or hospitalization expenses....................................................................................................................................... 1052 Reg. §31.3306(b)(5)-­1. Payments from or to certain tax-­exempt trusts, or under or to certain annuity plans or bond purchase plans........................................................................................................ 1052 Reg. §31.3306(b)(6)-­1. Payment by an employer of employee tax under section 3101 or employee contributions under a State law.............................................................................................................. 1053 Reg. §31.3306(b)(7)-­1. Payments other than in cash for service not in the course of employer’s trade or business..................................................................................................................................... 1053 Reg. §31.3306(b)(8)-­1. Payments to employees for non-­work periods.. ................................................................ 1053 Reg. §31.3306(b)(9)-­1. Moving expenses.. ................................................................................................................. 1053 Reg. §31.3306(b)(10)-­1. Payments under certain employers’ plans after retirement, disability, or death.. ...... 1053 Reg. §31.3306(b)(13)-­1. Payments or benefits under a qualified educational assistance program.. .................. 1054 Reg. §31.3306(c)-­1. Employment services performed before 1955......................................................................... 1054 Reg. §31.3306(c)-­2. Employment services performed after 1954............................................................................ 1054 Reg. §31.3306(c)-­3. Employment excepted services in general.. ............................................................................ 1055 Reg. §31.3306(c)(1)-­1. Agricultural labor.. ................................................................................................................. 1055 Reg. §31.3306(c)(2)-­1. Domestic service.................................................................................................................... 1055 Reg. §31.3306(c)(3)-­1. Services not in the course of employer’s trade or business.. ........................................... 1055 Reg. §31.3306(c)(4)-­1. Services on or in connection with a non-­American vessel or aircraft.. .......................... 1056 Reg. §31.3306(c)(5)-­1. Family employment.. ............................................................................................................. 1056 Reg. §31.3306(c)(6)-­1. Services in employ of United States or instrumentality thereof...................................... 1057 Reg. §31.3306(c)(7)-­1. Services in employ of States or their political subdivisions or instrumentalities.. ....... 1057 Reg. §31.3306(c)(8)-­1. Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax......................................................................................................... 1057 Reg. §31.3306(c)(9)-­1. Railroad industry services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act..................................................... 1057 Reg. §31.3306(c)(10)-­1. Services in the employ of certain organizations exempt from income tax.................. 1058 Reg. §31.3306(c)(10)-­2. Services of student in employ of school, college, or university..................................... 1059 Reg. §31.3306(c)(10)-­3. Services before 1962 in employ of certain employees’ beneficiary associations.. ...... 1061 Reg. §31.3306(c)(11)-­1. Services in employ of foreign government....................................................................... 1061 Reg. §31.3306(c)(12)-­1. Services in employ of wholly owned instrumentality of foreign government............. 1061 Reg. §31.3306(c)(13)-­1. Services of student nurse or hospital intern.. .................................................................. 1062 Reg. §31.3306(c)(14)-­1. Services of insurance agent or solicitor............................................................................ 1062 Reg. §31.3306(c)(15)-­1. Services in delivery or distribution of newspapers, shopping news, or magazines.... 1062 Reg. §31.3306(c)(16)-­1. Services in employ of international organization............................................................ 1062 Reg. §31.3306(c)(17)-­1. Fishing services................................................................................................................... 1062 Reg. §31.3306(c)(18)-­1. Services of certain nonresident aliens.............................................................................. 1063 Reg. §31.3306(d)-­1. Included and excluded service................................................................................................... 1063 Reg. §31.3306(i)-­1. Who are employees....................................................................................................................... 1064 Reg. §31.3306(j)-­1. State, United States, and citizen.. ............................................................................................... 1064 Reg. §31.3306(k)-­1. Agricultural labor......................................................................................................................... 1064 Reg. §31.3306(m)-­1. American vessel and aircraft..................................................................................................... 1065 Reg. §31.3306(n)-­1. Services on American vessel whose business is conducted by general agent of Secretary of Commerce.. ............................................................................................................................ 1065 Reg. §31.3306(p)-­1. Employees of related corporations.. ......................................................................................... 1066 Reg. §31.3306(r)(2)-­1. Treatment of amounts deferred under certain nonqualified deferred compensation plans................................................................................................................................................... 1066 Code §3307. Deductions as constructive payments............................................................................................................ 1066 Reg. §31.3307-­1. Deductions by an employer from remuneration of an employee.. .............................................. 1066 Code §3308. Instrumentalities of the United States............................................................................................................. 1066 Reg. §31.3308-­1. Instrumentalities of the United States specifically exempted from tax imposed by section 3301............................................................................................................................................ 1067