26 CFR 31.3121(b)(12)-1
§ 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(b)(12)-1, § 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112979
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Full text
(a) Services performed by an employee in the employ of certain instrumentalities of a foreign government are excepted from employment. The exception includes all services performed in the employ of an instrumentality of the government of a foreign country, if—
(1) The instrumentality is wholly owned by the foreign government;
(2) The services are of a character similar to those performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and
(3) The Secretary of State certifies to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to services performed in the foreign country by employees of the United States Government and of instrumentalities thereof.
(b) For purposes of this exception, the citizenship or residence of the employee is immaterial.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.