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meeting the conditions set forth in sec- at a rate which is lower than the highest tion 1602 of such Act. (I.R.C. 1600, rate applied under the law of such State: 1601, 1604 (b), 1609, 1611, 53 Stat. 188, (i) The total remuneration with re1387, 1391, 1396; 26 U.S.C., Sup., 1600, spect to which contributions were re1601, 1604 (b), 1609, 1611) (As amended quired to be paid by the taxpayer under by T.D. 4953, Nov. 9, 1939; 4 F.R. 4586] the State law for the calendar year 1939;

NOTE: This section, as amended, is ap- (ii) The rate of contributions applied plicable only to the period governed by the to the taxpayer under the State law for Internal Revenue Code.

the calendar year 1939; $ 400.213 Proof of credit for calendar

(iii) The total amount of contribuyear 1939—(a) Credit under section tions the taxpayer was required to pay 1601 (a) of Federal Unemployment Tax under the State law with respect to the Act. Credit against the tax for contri- calendar year 1939, whether or not paid; butions paid into State unemployment and funds for the calendar year 1939 shall (iv) The highest rate of contributions not be allowed unless there is submitted applied under the State law in the calto the Commissioner:

endar year 1939 to any taxpayer having (1) A certificate of the proper officer individuals in his employ. of each State (the laws of which required If under the law of such State difthe contributions to be paid) showing, ferent rates of contributions were apfor the taxpayer:

plied to the taxpayer during particular (i) The total amount of contributions periods of the calendar year 1939, the

certificate shall set forth the information required under the State law with respect to the calendar year 1939 (exclu: called for in (i), (ii), and (iii) with resive of penalties and interest) actually spect to each such period, as well as the paid on or before the date the Federal total amount of contributions the taxreturn is required to be filed; and

payer was required to pay under such (ii) The amounts and dates of such formation called for in (iv).

law, whether or not paid, and the inrequired payments (exclusive of penal

(2) Such other or additional proof as ties and interest) actually paid after the

the Commissioner may deem necessary date the Federal return is required to be

to establish the right to the additional filed.

credit provided for under section 1601 (2) An affidavit by the taxpayer that (b) of the Federal Unemployment Tax no part of any payment made by him

Act. (I.R.C. 1600, 1601, 1604 (b), 1609, into a State unemployment fund for the 1611, 53 Stat. 188, 1387, 1391, 1396; 26 calendar year 1939, which is claimed as U.S.C., Sup., 1600, 1601, 1604 (b), 1609, a credit against the tax, was deducted

1611) [As amended by T.D. 4953, Nov. or is to be deducted from the wages of 9, 1939; 4 F.R. 45871 individuals in his employ.

NOTE: This section, as amended, is ap(3) Such other or additional proof as plicable only to the period governed by the the Commissioner may deem necessary Internal Revenue Code. to establish the right to the credit pro- [Insert following statutory quctation vided for under section 1601 (a) of the preceding $ 400.300) Federal Unemployment Tax Act.

SECTION 612 OF THE SOCIAL SECURITY ACT (b) Additional credit under section

AMENDMENTS OF 1939 1601 (b) of Federal Unemployment Tax

Section 1604 (b) of the Internal Revenue Act. Additional credit under section Code is amended to read as follows: 1601 (b) of the Federal Unemployment "(b) EXTENSION OF TIME FOR FILING.---The Tax Act shall not be allowed unless Commissioner may extend the time for filing there is submitted to the Commissioner, chapter, under such rules and regulations as

the return of the tax imposed by this subin addition to the proof required by he may prescribe with the approval of the paragraph (a) above:

Secretary, but no such extension shall be for

more than ninety days." (1) A certificate of the proper officer of each State (with respect to the law of

§ 400.300 Returns. which the additional credit is claimed) showing, for the taxpayer who is per- Returns required under Subchapter C mitted to pay contributions to such State of Chapter 9 of the Internal Revenue

Code to be made by employers who are $ 400.400 Payment of tax.
also employers as defined in the Rail-
road Unemployment Insurance Act shall

The tax imposed under Subchapter C be made in the same manner and at the of Chapter 9 of the Internal Revenue same time and place as returns are re- Code on employers who are also employquired under such subchapter to be

ers as defined in the Railroad Unemmade by other employers subject to such subchapter. [As added by T.D. 4931, ployment Insurance Act shall be due and Aug. 29, 1939; 4 F.R. 3796)

payable in the same manner and at the

same time and place as the tax is due NOTE: This section was amended for the and payable by other employers subject period governed by the Internal Revenue to such subchapter. (I.R.C. 1607 (c), Code by adding a new second paragraph, by 1609, 53 Stat. 187, 188, sec. 13 (a), 52 Stat. T.D. 4931, Aug. 29, 1939; 4 F.R. 3796.

1110, sec. 22, 53 Stat. 848; 26 U.S.C., Sup., $ 400.302 Use of prescribed forms. 1607 (c), 1609, 42 U.S.C., Sup., 1107, 45 NOTE: This section was amended for the U.S.C., Sup., 366a) [As added by T.D. period governed by the Internal Revenue 4931, Aug. 29, 1939; 4 F.R. 3796] Code by substituting the word "paid" for the word “payable", by T.D. 4953, Nov. 9, 1939; 4

NOTE: This section was amended for the F.R. 4584.

period governed by the Internal Revenue

Code by adding a new paragraph at the end $ 400.304 Extensions of time for filing thereof, by T.D. 4931, Aug. 29, 1939; 4 F.R. returns.

3796. NOTE: This section was amended for the [Insert following statutory quotation period governed by the Internal Revenue Code preceding $ 400.503a) by substituting the time “90 days" for the time “60 days” in the second sentence thereof. SECTION 902 (d) OF THE SOCIAL SECURITY ACT by T.D. 4953, Nov. 9, 1939; 4 F.R. 4587.

AMENDMENTS OF 1939 $ 400.307 Records. (a) Every person Refund of the tax (including penalty and subject to the tax shall, with respect to interest collected with respect thereto. if the calendar year 1939, keep such per- any), based on any credit allowable under manent records as are necessary to es

subsections (a), (b), and (h), may be made

in accordance with the provisions of law tablish:

applicable in the case of erroneous or illegal (1) The total amount of remunera- allowed or paid on the amount of any such

collection of the tax. No interest shall be tion paid during the calendar year 1939 refund. to his employees in cash or in a medium other than cash, showing separately, (a)

$ 400.503a Refund under section 902 total remuneration paid with respect to (d) of the Social Security Act Amendservices not subject to the tax, performed ments of. 1939. (a) If the tax against within the United States, (b) total re

which an amount is allowable as credit muneration paid with respect to services under section 902 (a), (b), and (h) of performed outside of the United States,

the Social Security Act Amendments of and (c) total remuneration paid with 1939 (see $ 400.211) has been paid withrespect to all other services.

out the benefit of such credit, the tax(2) The amount of contributions paid the tax equal to the amount of such al

payer shall be entitled to a refund of by him into each State unemployment lowable credit. The taxpayer shall also fund, with respect to services subject to be entitled to a refund of the amount the law of such State, showing separately of interest or penalty, if any, collected (a) payments made and not deducted (or from him with respect to the amount of to be deducted) from the remuneration

tax refunded. No interest, however, of employees, and (b) payments made shall be allowed or paid by the Governand deducted (or to be deducted) from ment on the amount of any such refund. the remuneration of employees. (3) The information required to be

(b) Every claim for refund under secshown on the prescribed return and the Amendments of 1939 shall be made on

tion 902 (d) of the Social Security Act extent to which such person is liable for Form 843 in accordance with the prothe tax. [As amended by T.D. 4953,

visions of this section and $ 400.503. A Nov. 9, 1939; 4 F.R. 4587]

claim which does not comply with these

requirements will not be considered for NOTE: Paragraph (a) of this section, as amended, is applicable only to the period any purpose as a claim for refund. governed by the Internal Revenue Code. (Sec. 908, 49 Stat. 643, sec. 902 (c), 53

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Stat. 1399; 42 U.S.C., Sup., 1108, 1102 | under the

Federal Unemployment (note)) [As amended by T.D. 4937, Sept. Tax Act, with respect to services rendered

prior to January 1, 1940, in the employ of 9, 1939; 4 F.R. 3893]

the owner or tenant of land, in salvaging NOTE: This section, as amended, is ap

timber on such land or clearing such land plicable only to the calendar years 1936, of brush and other debris left by a hurri1937, and 1938; it was originally issued by the

cane; and any such tax heretofore collected Bureau of Internal Revenue as $ 400.50312.

(including penalty and interest with respect

thereto, if any), shall be refunded in accord[Insert following statutory quotation ance with the provisions of law applicable in preceding $ 400.503c]

the case of erroneous or illegal collection of

the tax. No interest shall be allowed or pald SECTION 902 (1) OF THE SOCIAL SECURITY on the amount of any such refund. ACT AMENDMENTS OF 1939

$ 400.503d Refund Under Section 2 No tax shall be collected under title

IX of the Social Security Act or of the Act approved August 11, 1939. under

the Federal Unemployment Any tax (including interest or penalty, Tax Act, with respect to services rendered if any) paid with respect to services prior to January 1, 1940, which are described in subparagraphs (11) and (12) of sections rendered prior to January 1, 1940, which

1607 (c) of the Internal Revenue are described in section 2 of the Act Code, as amended, and any such tax heretofore collected (including penalty and in- approved August 11, 1939 (53 Stat. terest with respect thereto, if any), shall be 1420; 26 U.S.C., Sup., 1410 (note)), may refunded in accordance with the provisions be refunded to the person who paid the of law applicable in the case of erroneous or illegal collection of the tax. No interest amount of such tax to the collector. (See shall be allowed or paid on the amount of $ 400.206 (10).) No interest shall be alany such refund.

lowed or paid by the Government on the $ 400.503c Refund under section 902 amount of any such refund. Every claim (f) of the Social Security Act Amend- for such refund shall be made on Form ments of 1939. Any tax (including in-843 in accordance with the provisions of terest or penalty, if any) paid with this section and $ 400.503, relating to rerespect to services rendered prior to fund and credit of taxes erroneously colJanuary 1, 1940, which are described in paragraph (11) or (12) of section 1607 lected. A claim which does not comply (c) of the Federal Unemployment Tax with these requirements will not be conAct, as amended by section 614 of the sidered for any purpose as a claim for Social Security Act Amendments of 1939 refund. (I.R.C. 1609, 3791, 53 Stat. 188, (see $ 400.206 (9)), may be refunded to 467, sec. 908, 49 Stat. 643; 26 U.S.C., Sup., the person who paid the amount of such 1609, 3791, 42 U.S.C., Sup., 1108)

[As tax to the collector. No interest shall be added by T.D. 4940, Sept. 20, 1939; 4 F.R. allowed or paid by the Government on

4035] the amount of any such refund. Every NOTE: This section as originally issued by claim for such refund shall be made on

the Bureau of Internal Revenue was desig

nated $ 400.5034. Form 843 in accordance with the pro

[Insert following statutory quotation visions of this section and $ 400.503,

preceding $ 400.503e] relating to refund and credit of taxes erroneously collected. A claim which SECTION 609 OF SOCIAL SECURITY ACT does not comply with these requirements

AMENDMENTS OF 1939 will not be considered for any purpose Section 1601 of the Internal Revenue Code as a claim for refund. (I.R.C. 1609, 3791, is amended to read as follows: 53 Stat. 188, 467, sec. 908, 49 Stat. 643; "SEC. 1601. CREDITS AGAINST TAX. 26 U.S.C., Sup., 1609, 3791, 42 U.S.C., “(a) CONTRIBUTIONS TO STATE UNEMPLOYSup., 1108) (As added by T.D. 4933, Sept. 6, 1939; 4 F.R. 3842)

"(5) Refund of the tax (including penalty NOTE: This section as originally issued by and interest collected with respect thereto, the Bureau of Internal Revenue was desig- if any), based on any credit allowable under nated § 400.50334.

this section, may be made in accordance with

the provisions of law applicable in the case [Insert following statutory quotation of erroneous or illegal collection of the tax. preceding $ 400.503d]

No interest shall be allowed or paid on the

amount of any such refund. SECTION 2 OF THE ACT APPROVED AUGUST 11,

1939 (53 STAT. 1420) No tax shall be collected under title

$ 400.503e Refund under section IX of the Social Security Act or' 1601 (a) (5) of Federal Unemployment

THE

MENT FUNDS.

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Tax Act. If the tax against which an SECTION 905 OF THE SOCIAL SECURITY ACT

AMENDMENTS OF 1939 amount is allowable as credit under section 1601 of the Federal Unemployment (a) No service performed at any time durTax Act has been paid without the ben-ual shall, by reason of the individual having

ing the calendar year 1939 by any individefit of such credit, the taxpayer shall be attained the age of sixty-five, be excepted entitled to a refund of the tax equal to from employment as defined in section 1426 the amount of such allowable credit. ternal Revenue Code. Paragraph (4) of such

(b) of subchapter A of chapter 9 of the In(See $$ 400.211a, 400.212, and 400.213, section (which excepts such service from relating, respectively, to credit against date thereof, and paragraph (4) of section

employment) is repealed as of the effective the tax for contributions paid, additional 811 (b) of the Social Security Act is recredit, and proof of credit, for the cal- pealed as of January 1, 1939. The tax on endar year 1939.) The taxpayer shall subchapter and the tax on employers im

employees imposed by section 1400 of such also be entitled to a refund of the posed by section 1410 of such subchapter, amount of interest or penalty, if any, taxes, shall apply with respect to remunera

and the provisions of law applicable to such collected from him with respect to the tion paid after December 31, 1938, for servamount of tax refunded. No interest, ice which, by reason of the enactment of however, shall be allowed or paid by this section, constitutes employment as so the Government on the amount of any

(b) Notwithstanding any other provision such refund. Every claim for such re- of law, no employer shall be liable for the fund shall be made on Form 843 in ac- tax on any employee, imposed by section cordance with the provisions of this sec- ployer collects such tax from the employee),

1400 of such subchapter (unless the emtion and $ 400.503, relating to refund with respect to service performed before the and credit of taxes erroneously collected. date of enactment of this Act which conA claim which does not comply with stitutes employment by reason of the enactthese requirements will not be consid- that the employer has under his control at

ment of this section, except to the extent ered for any purpose as a claim for any time on or after the ninetieth day after refund. (I.R.C. 1600, 1601, 1604 (b), such date amounts of remuneration earned 1609, 1611, 53 Stat. 188, 1387, 1391, 1396; at any time by the employee. 26 U.S.C., Sup., 1600, 1601, 1604 (b), § 401.9 Employees who have attained 1609, 1611) [As added by T.D. 4953, age 65. Services performed prior to JanNov. 9, 1939; 4 F.R. 4588]

uary 1, 1939, by an individual after he has NOTE: This section is applicable only to the attained the age of 65 years are excepted. period governed by the Internal Revenue The employer has the burden of estabCode; it was originally issued by the Bureau lishing to the satisfaction of the Comof Internal Revenue as g 400.5035%.

missioner the age of any employee whose

services are claimed to be excepted by PART 401–EMPLOYEES' TAX AND THE reason of his having attained the age of EMPLOYERS' TAX UNDER TITLE

65. All services performed prior to JanVIII OF THE SOCIAL SECURITY ACT after the day preceding the sixty-fifth

uary 1, 1939, by an individual on and [Insert following statutory quotation anniversary of his birth are within this preceding § 401.1]

exception. Services performed on and

after January 1, 1939, by an individual SECTION 905 (a) OF THE SOCIAL SECURITY ACT after he has attained the age of 65 are AMENDMENTS OF 1939

not excepted by reason of his attainNo service performed at any time during ment of such age. Such services of an the calendar year 1939 by any individual employee, unless otherwise excepted from shall, by reason of the individual having at employment (e. g., agricultural labor), tained the age of sixty-five, be excepted from employment as defined in section 1426 (b) constitute employment, and the employof subchapter A of chapter 9 of the Internal ees' tax and the employers' tax apply Revenue Code. Paragraph (4) of such sec- with respect to wages therefor paid after tion (which excepts such service from em- December 31, 1938. (I.R.C. 1420, 1429, 53 ployment) is repealed as of the effective date thereof, and paragraph (4) of section 811 (b) Stat. 176, 178; 26 U.S.C., Sup., 1420, 1429) of the Social Security Act is repealed as of [As amended by T.D. 4935, Sept. 6, 1939; January 1, 1939.

4 F.R. 3844] [Insert following statutory quotation [Insert following statutory quotations preceding $ 401.9]

preceding $ 401.13a]

SECTION 902 (1) OF THE SOCIAL SECURITY ACT ployees of the United States Government AMENDMENTS OF 1939

and of instrumentalities thereof;

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No tax shall be collected under title VIII of the Social Security Act or

$ 401.13a Exemption from taxation under the Federal Insurance Contributions of services performed in the employ of Act

with respect to services ren- foreign governments and certain of their dered prior to January 1, 1940, which are described in subparagraphs (11) and (12) instrumentalities—(aService perof sections 1426 (b)

of the In- formed in the employ of a foreign govternal Revenue Code, as amended, and any ernment. Service performed in the emsuch tax heretofore collected (including pene ploy of a foreign government is not subalty and interest with respect thereto, if any), shall be refunded in accordance with ject to the taxes. The exemption emthe provisions of law applicable in the case braces not only services performed by of erroneous or illegal collection of the tax. ambassadors, ministers, and other dipNo interest shall be allowed or paid on the amount of any such refund.

lomatic representatives but also includes

services performed as a consular or SECTION 607 OF THE SOCIAL SECURITY ACT other officer or employee of a foreign AMENDMENTS OF 1939

government or as a nondiplomatic repSubchapter A of chapter 9 of the Internal resentative thereof. For purposes of Revenue Code is amended by adding at the the exemption, the citizenship of the end thereof the following new section:

“SEC. 1432. This subchapter may be cited employee is immaterial. It is also imas the Federal Insurance Contributions Act." material whether the foreign govern

ment grants an equivalent exemption SECTION 606 OF THE SOCIAL SECURITY ACT with respect to similar services perAMENDMENTS OF 1939

formed in the foreign country by citizens Effective January 1, 1940, section 1426 of of the United States. the Internal Revenue Code is amended to read as follows:

(b) Service performed in the employ "SEC. 1426. DEFINITIONS.

of certain instrumentalities of foreign "When used in this subchap er

governments. Service performed in the

employ of certain instrumentalities of a "(b) EMPLOYMENT. The term 'employ- foreign government is likewise not subment' means any service performed prior to ject to the taxes. The exemption exJanuary 1, 1940, which was employment as tends to all services performed in the defined in this section prior to such date, and any service, of whatever nature, per- employ of an instrumentality of the govformed after December 31, 1939, by an em- ernment of a foreign country, without ployee for the person employing him, irre- distinction between those

exercising spective of the citizenship or residence of either, (A) within the United States, or (B) functions of a governmental nature and on or in connection with an American vessel | those exercising functions of a prounder a contract of service which is entered prietary nature; Provided: into within the United States or during the performance of which the vessel touches at

(1) The instrumentality is wholly a port in the United States, if the employee owned by the foreign government; is employed on and in connection with such vessel when outside the United

(2) The services are of a character

States, except

similar to those performed in foreign

countries by employees of the United "(11) Service performed in the employ of States or of an instrumentality thereof; a foreign government (including service as and a consular or other officer or employee or a nondiplomatic representative);

(3) The Secretary of State certifies to "(12) Service performed in the employ of the Secretary of the Treasury that the an instrumentality wholly owned by a foreign foreign government with respect to government

whose instrumentality and employees “(A) If the service is of a character simi- thereof exemption is claimed, grants an lar to that performed in foreign countries by employees of the United States Govern equivalent exemption with respect to ment

of instrumentality thereof; services performed in the foreign counand

try by employees of the United States (B) If the Secretary of State shall certify Government and of instrumentalities to the Secretary of the Treasury that the foreign government. with respect to whose

thereof. instrumentality and employees thereof ex- For the purposes of this exemption emption is claimed, grants an equivalent the citizenship of the employee is likeexemption with respect to similar service performed in the foreign country by em- | wise immaterial. (I.R.C. 1429, 3791, 53

or

an

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