[§218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 218 as a whole

• 26 U.S.C. § 3121(b)(10)(B)

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  (B) an organization described in section 509(a)(3) if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services performed in its employ by a student referred to in section 218(c)(5) of the Social Security Act are covered under the agreement between the Commissioner of Social Security and such State entered into pursuant to section 218 of such Act;
• 26 U.S.C. § 3121(d)(4)

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  (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 or 218A of the Social Security Act.
• 26 U.S.C. § 3121(u)(2)(B)

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  (B) Service shall not be treated as employment by reason of subparagraph (A) if—

  (i) the service is included under an agreement under section 218 of the Social Security Act, or

  (ii) the service is performed—

  (I) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment,

  (II) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia,

  (III) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency,

  (IV) by any individual as an employee included under section 5351(2) of title 5, United States Code (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training,

  (V) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year, or

  (VI) by an individual in a position described in section 1402(c)(2)(E).

  As used in this subparagraph, the terms “State” and “political subdivision” have the meanings given those terms in section 218(b) of the Social Security Act.