26 CFR 31.3121(b)(17)-1
§ 31.3121(b)(17)-1 Services in employ of Communist organization.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 31.3121(b)(17)-1, § 31.3121(b)(17)-1 Services in employ of Communist organization, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112984
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.