Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&node=se26.17.31_13306_2c_3_25_3_61&rgn=div8
Timestamp: 2020-02-26 20:30:37
Document Index: 508221109

Matched Legal Cases: ['art 31', '§31', '§31', '§301', '§301', '§301']

Title 26 → Chapter I → Subchapter C → Part 31 → Subpart D → §31.3306(c)(5)-1
§31.3306(c)(5)-1 Family employment.
(2) Services performed by a father or mother in the employ of his or her son or daughter; and
(b) Under paragraph (a) (1) and (2) of this section, the exception is conditioned solely upon the family relationship between the employee and the individual employing him. Under paragraph (a)(3) of this section, in addition to the family relationship, there is a further requirement that the son or daughter shall be under the age of 21, and the exception continues only during the time that such son or daughter is under the age of 21.
(d) Services performed in the employ of a corporation are not within the exception described in paragraph (a) of this section, except that services performed in the employ of an entity that is treated as a corporation under §301.7701-2(c)(2)(iv)(B) of this chapter may qualify for the exception if the requirements of the exception are otherwise met. An entity that is treated as a corporation under §301.7701-2(c)(2)(iv)(B) of this chapter is not treated as the employer for purposes of applying section 3306(c)(5) and this section. For purposes of applying section 3306(c)(5) and this section, the owner of an entity that is treated as a corporation under §301.7701-2(c)(2)(iv)(B) of this chapter is treated as the employer.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9554, 76 FR 67365, Nov. 1, 2011; T.D. 9670, 79 FR 36206, June 26, 2014]