20 C.F.R. § 638.529 Income taxes.
Title 20 - Employees' Benefits
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.
Title 20: Employees' Benefits
PART 638—JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT
Subpart E—Center Operations
§ 638.529 Income taxes.
