# Treas. Reg. § 31.3121(b)(13)-1: Services of student nurse or hospital intern.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3121(b)(13)-1>. Interprets 26 U.S.C. § 3121.

(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 before 1966 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. 

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6983, 33 FR 18017, Dec. 4, 1968]