26 C.F.R. § 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.

Last amended: 2016Year: 2026Length: 79 wordsOfficial source

Cite as 26 C.F.R. § 31.3121(i)-3 (2026)

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). [T.D. 6744, 29 FR 8315, July 2, 1964]
Cross-references to the US Code
22:2501
Cross-references to the CFR
31.3121
26 C.F.R. § 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. | Justis AI