Content Last Revised: 4/6/90 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to ETA

Title 20

Employees' Benefits

Chapter V

Employment and Training Administration, Department of Labor

Part 638

Job Corps Program Under Title IV-B of the Job Training Partnership Act

Subpart E

Center Operations

• Section Number: 638.529
• Section Name: Income taxes.

    The Act provides that students are Federal employees for the 

purposes of the Internal Revenue Code of 1986 (title 26, U.S. Code). The 

Job Corps Director may obtain from tax authorities information regarding 

taxation of student income and provide this to center operators and to 

the finance center.