yourstate.us
26 CFR 31.3121(b)(18)-1

§ 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.

United States · 26 CFR — Internal Revenue · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 CFR 31.3121(b)(18)-1, § 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112985
Permanent ID
ys:prov:112985@1
SHA-256
8029e2e61ee77fa1e29ef27e923239732bc02a9ad10cdb39b60dca937ee6ed46

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) Services performed after 1960 by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101) are excepted from employment. (b) Section 101(a)(15)(H) of the Immigration and Nationality Act provides as follows: Sec. 101. Definitions. [Immigration and Nationality Act (66 Stat. 166)] (a) As used in this chapter— (15) The term “immigrant” means every alien except an alien who is within one of the following classes of nonimmigrant aliens— (H) An alien having a residence in a foreign country which he has no intention of abandoning (i) who is of distinguished merit and ability and who is coming temporarily to the United States to perform temporary services of an exceptional nature requiring merit and ability; or (ii) who is coming temporarily to the United States to perform other temporary services or labor, if unemployed persons capable of performing such service or labor cannot be found in this country; or (iii) who is coming temporarily to the United States as an industrial trainee;

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.