# Treas. Reg. § 31.3306(c)(13)-1: Services of student nurse or hospital intern.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3306(c)(13)-1>. Interprets 26 U.S.C. § 3306.

(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 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.