26 CFR 31.3306(c)(12)-1 - Services in employ of wholly owned instrumentality of foreign government.
(a) Services performed by an employee in the employ of certain instrumentalities of a foreign governmentare excepted from employment. The exception includes all services performed in the employ of an instrumentality of the government of a foreign country, if—
(2) The services are of a character similar to those performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and
(3) The Secretary of State certifies to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to services performed in the foreign country by employees of the United States Government and of instrumentalities thereof.
Title 26 published on 2015-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 31.