26 CFR 31.3121(i)-3
§ 31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(i)-3, § 31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112997
- Permanent ID
ys:prov:112997@1- SHA-256
b0081a4b7bbf33c6d59d3da32f44ee749e012f599d473a4ad796c97c2af3a993
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
In the case of an individual performing service in his capacity as a volunteer or volunteer leader within the meaning of the Peace Corps Act (see section 31.3121(p)), the term “wages” shall, subject to the provisions of section 3121(a)(1) (see § 31.3121(a)-1), include as such individual's remuneration for such service only amounts paid pursuant to section 5(c) or section 6(1) of the Peace Corps Act (22 U.S.C. 2501; 75 Stat. 612).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.