Sec.

31.3121(a) (2)-1

Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3121 (a) (3) Statutory provisions; definitions; wages; retirement payments. 31.3121 (a) (3)-1 Retirement payments. 31.3121(a) (4) Statutory provisions; definitions; wages; payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121(a) (4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses. 31.3121(a)(5)

Statutory provisions; definitions; wages; payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

31.3121(a) (5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.

31.3121(a) (6) Statutory provisions; definitions; wages; payment by employer of

employee tax under section 3101 or employee contributions under a State law. 31.3121(a) (6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.

31.3121(a) (7)

Statutory provisions; definitions; wages; payments for service not in the course of the employer's trade or business or for domestic service. 31.3121 (a) (7)-1 Payments for services not in the course of employer's trade or business or for domestic service. 31.3121 (a) (8) Statutory provisions; definitions; wages; payments for agricultural labor.

31.3121(a) (8)-1 Payments for agricultural labor.

31.3121 (a) (9) Statutory provisions; definitions; wages; payments to employees for non-work periods.

31.3121(a) (9)-1 Payments to employees for non-work periods.

31.3121 (a) (10) Statutory provisions; definitions; wages; payments to certain home workers.

31.3121(a) (10)−1 Payments to certain home workers.

31.3121(b)

Statutory provisions; definitions; employment.

31.3121(b)-1 Employment; services to which the regulations in this subpart apply.

31.3121(b)-2 Employment;

formed before 1955.

services per

Sec.

31.3121(b)-3 Employment; services performed after 1954. 31.3121(b)-4 Employment; excepted services in general.

31.3121(b) (1) Statutory provisions; definitions; employment; agricultural services. 31.3121 (b) (1)-1 Certain services performed

by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.

31.3121(b) (2) Statutory provisions; defini

tions; employment; domestic service performed by students for certain college organizations. 31.3121(b) (2)-1 Domestic service performed by students for certain college organizations. 31.3121(b) (3) Statutory provisions; definitions; employment; family employment. 31.3121(b) (3)-1 Family employment. 31.3121(b) (4)

Statutory provisions; definitions; employment; services performed on or in connection with a non-American vessel or aircraft. 31.3121(b) (4)-1 Services performed on or in connection with a non-American vessel or aircraft. 31.3121(b) (5) Statutory provisions; definitions; employment; services in employ of an instrumentality of the United States specifically exempted from the employer tax.

31.3121(b) (5)-1 Services in employ of an

instrumentality of the United States specifically exempted from the employer tax.

31.3121(b) (6) Statutory provisions; definitions; employment; services in employ of United States or instrumentality thereof.

31.3121(b) (6)−1

Services in employ of United States or instrumentality thereof. 31.3121 (b) (7) Statutory provisions; definitions; employment; services in employ of States or their political subdivisions or instrumentalities. 31.3121(b) (7)-1 Services in employ of States or their political subdivisions or instrumentalities.

31.3121(b) (8) Statutory provisions; definitions; employment; services performed by a minister of a church or a member of a religious order; services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3121(b) (8)-1 Services performed by a

minister of a church or a member of a religious order.

31.3121 (b) (8)-2 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.

31.3121 (b) (9) Statutory provisions; definitions; employment; services performed by an employee or an employee representative as defined in section 3231.

Sec. 31.3121 (b) (9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.

31.3121 (b) (10) Statutory provisions; definitions; employment; services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax; services performed in the employ of a school, college, or university by certain students.

31.3121 (b) (10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax. 31.3121 (b) (10)-2 Services performed in the employ of a school, college, or university by certain students.

31.3121 (b) (11) Statutory provisions; definitions; employment; services in the employ of a foreign government. 31.3121 (b) (11)-1 Services in the employ of a foreign government.

31.3121 (b) (12) Statutory provisions; definitions; employment; services in employ of wholly owned instrumentality of foreign government. 31.3121 (b) (12)-1 Services in employ of wholly owned instrumentality of foreign government.

31.3121 (b) (13) Statutory provisions; defi

nitions; employment; services of student nurse or hospital intern.

31.3121 (b) (13)-1 Services of student nurse or hospital intern.

31.3121 (b) (14) Statutory provisions; definitions; employment; services in delivery or distribution of newspapers, shopping news, or magazines.

31.3121 (b) (14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.

31.3121 (b) (15) Statutory provisions; definitions; employment; services in employ of international organization.

31.3121 (b) (15)-1 Services in employ of international organization.

share-farming arrangement.

31.3121(b) (17) Statutory provisions; definitions; employment; services in employ of Communist organization.

31.3121(b) (17)−1 Services in employ of Communist organization.

31.3121(b) (18) Statutory provisions; definitions; employment; services performed by a resident of the Republic of the Philippines while temporarily in Guam. 31.3121(b) (18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam. 31.3121(b) (19) Statutory provisions; definitions; employment; services performed by certain nonresident alien individuals.