# 26 CFR § 31.3121(b)(15)-1: (b)(15)-1 Services in employ of international organization

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3121(b)(15)-1

## Section

- **Citation:** 26 CFR § 31.3121(b)(15)-1
- **Heading:** (b)(15)-1 Services in employ of international organization
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) > General Provisions

## Text

(a) Subject to the provisions of section 1 of the International Organizations Immunities Act (22 U.S.C. 288), services performed in the employ of an international organization as defined in section 7701(a)(18) are excepted from employment.
(b) (1) Section 7701(a)(18) provides as follows:
Sec. 7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(18) International organization. The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288f).
(2) Section 1 of the International Organizations Immunities Act provides as follows:
Sec. 1 [International Organizations Immunities Act.] For the purposes of this title [International Organizations Immunities Act], the term “international organization” means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemptions, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity. The president shall be authorized, if in his judgment such action should be justified by reason of the abuse by an international organization or its officers and employees of the privileges, exemptions, and immunities herein provided or for any other reason, at any time to revoke the designation of any international organization under this section, whereupon the international organization in question shall cease to be classed as an international organization for the purposes of this title.

## Nearby sections

- [26 CFR § 31.3101-1 § 31.3101-1 Measure of employee tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3101-1.md)
- [26 CFR § 31.3101-2 § 31.3101-2 Rates and computation of employee tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3101-2.md)
- [26 CFR § 31.3101-3 § 31.3101-3 When employee tax attaches.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3101-3.md)
- [26 CFR § 31.3102-1 § 31.3102-1 Collection of, and liability for, employee tax; in general.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-1.md)
- [26 CFR § 31.3102-2 § 31.3102-2 Manner and time of payment of employee tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-2.md)
- [26 CFR § 31.3102-3 § 31.3102-3 Collection of, and liability for, employee tax on tips.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-3.md)
- [26 CFR § 31.3102-4 § 31.3102-4 Special rules regarding Additional Medicare Tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-4.md)
- [26 CFR § 31.3111-1 § 31.3111-1 Measure of employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-1.md)
- [26 CFR § 31.3111-2 § 31.3111-2 Rates and computation of employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-2.md)
- [26 CFR § 31.3111-3 § 31.3111-3 When employer tax attaches.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-3.md)
- [26 CFR § 31.3111-4 § 31.3111-4 Liability for employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-4.md)
- [26 CFR § 31.3111-5 § 31.3111-5 Manner and time of payment of employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-5.md)
- [26 CFR § 31.3111-6 § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-6.md)
- [26 CFR § 31.3112-1 § 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3112-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3121(b)(15)-1. Check the current official text before relying on it. Not legal advice.