26 CFR 31.3121(b)(13)-1
§ 31.3121(b)(13)-1 Services of student nurse or hospital intern.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(b)(13)-1, § 31.3121(b)(13)-1 Services of student nurse or hospital intern, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112980
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Full text
(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.
(b) Services performed before 1966 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.