Page:United States Statutes at Large Volume 53 Part 1.djvu/198

 CODIFICATION OF INTERNAL REVENUE LAWS ployment fund, to the extent that such payments are made by him without any part thereof being deducted or deductible from the wages of individuals in his employ. (g) COMPENSATION. -The term "compensation" means cash bene- fits payable to individuals with respect to their unemployment. (h) ExPLOYWE. -The term "employee" includes an officer of a cor- poration. (i) STATE.- The term "State" includes Alaska, Hawaii, and the District of Columbia. (j) PEBmsN.- The term "person" means an individual, a trust or estate, a partnership, or a corporation. SEC. 1608. DEDUCTIONS AS CONSTRUCTIVE PAYMENTS. Whenever under this subchapter or any Act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political sub- division thereof, then for the purposes of this subchapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction. SEC. 1609. RULES AND REGULATIONS. The Secretary and the Social Security Board, respectively, shall make and publish such rules and regulations, not inconsistent with this subchapter, as may be necessary to the efficient administration of the functions with which each is charged under this subchapter. The Commissioner, with the approval of the Secretary, shall make and publish rules and regulations for the enforcement of this subchapter, except sections 1602 and 1603. SEC. 1610. OTHER LAWS APPLICABLE. All provisions of law (including penalties) applicable in respect of the taxes imposed by section 2700, shall, insofar as not inconsistent with this subchapter, be applicable in respect of the tax imposed by this subchapter. 188

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