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The federal tax residency rules are contained in (USC Title 26) Internal Revenue Code section 7701(b), and the Treasury Regulations thereunder (26 CFR 301.7701(b)-0, et seq).

The FICA tax exemption for individuals in F-1, J-1, M-1, Q-1, and Q-2 nonimmigrant status is contained in USC Title 26 Internal Revenue Code section 3121(b)(19), and the Treasury Regulations thereunder (26 CFR 31.3121(b)(19)-1) .

The complete texts of the U.S. income tax treaties may be viewed at:

IRS Tax Treaty Page
http://www.irs.gov/businesses/international/article/0,,id=96739,00.html

Treasury Tax Treaty Page
http://www.ustreas.gov/offices/tax-policy/treaties.shtml

Library of Congress Treaty Page
http://thomas.loc.gov/home/treaties/treaties.html

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