[Code of Federal Regulations]
[Title 20, Volume 3]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 20CFR638.529]

[Page 346]
 
                      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--Table of Contents
 
                      Subpart E--Center Operations
 
Sec. 638.529  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.