26 C.F.R. § 31.3306(c)(13)-1
Services of student nurse or hospital intern.
Cite as 26 C.F.R. § 31.3306(c)(13)-1 (2026)
(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 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.