Page:United States Statutes at Large Volume 53 Part 2.djvu/1063

 INDEX Social Security Act Amendments of 1939-Continued. Federal old-age and survivors insurance benefits-Continued. Penalties -- --- Reduction and increase of insurance benefits Federal Savings and Loan Associations, liability for employment taxes -- Fraud, penalty for -. Individuals attaining age 65, tax on wages during 1939 -- Deduction from insurance benefits payable - Employers not liable for collection; exception .--- Information in possession of Board, penalty for disclosure --- Internal Revenue Code, amendments to- Employment taxes- Carriers, employment by others than- Certain services performed prior to Jan. 1, 1940, restriction on collection of taxes with respect to; refund of taxes collected Definitions --- Employees, rate of tax on -- Receipts for --- Employees attaining age 65, tax on wages during 1939 - Deduction from insurance ben- efits payable --- Employers not liable for collec- tion; exception Employers, rate of tax on - Adjustment of tax-- "Federal Insurance Contribu- tions Act," designation of subchapter as- Services rendered in clearing land of debris left by hurricane, prior to Jan. 1, 1940, tax exemption ---__---__-___- Employers of 8 or more- Additional credit allowance, con- Page 1372 1367 1402 1398 1400 1402 1401 1398 1400 1383 1381 1382 1400 1402 1401 1383 1383 1387 1420 ditions of 1388 Certain services performed prior to Jan. 1, 1940, restriction on collection of taxes with respect to; refund of taxes collected- 1400 Credits against tax 1387 Years 1936-1938; refunds_ 1399, 1400 Definitions - 1392 "Federal Unemployment Tax Act," designation of sub- chapter as 1396 Social Security Act Amendments of 1939-Continued. Internal Revenue Code, amendments to-Continued. Employment taxes-Continued. Employers of 8 or more-Con. Interstate commerce and Federal instrumentalities - Rate of tax -- Returns, extension of time for filing Services rendered in clearing land of debris left by hurricane, prior to Jan. 1, 1940, tax exemption -- State laws, requirement for ap- proval -- Taxes not deemed penalty or for- feiture within meaning of bankruptcy laws -- Federal Savings and Loan Associa- tions, liability for -- Maternal and child welfare, grants to States for- Child-welfare services, amount au- thorized for _______- Crippled children, services for- Amount authorized yearly -- Allotments --- Payments to States, amount to be paid quarterly; certification of amounts ___ -  --- State plans, provisions required-_ - Maternal and child health services- Amount authorized yearly Allotments--- State plans, provisions required -_ - Vocational rehabilitation- Amount authorized for -- _-- Administrative expenses --- Hawaii, apportionment to States, apportionment to -- Old-age assistance, grants to States for- "Old-age assistance" defined -- Payments to States, amount to be paid quarterly; determination of; method of computation and pay- ment-.... ___-___- -- _--- State plans, requirements -- Old-age benefits, restriction on lump- sum payments; exception Penalty provisions- Disclosure of information in possession of Board __ _ _ --- Fraud ---.. -_ --- Public health work, amount authorized for ---. _ - - Railroad Unemployment Insurance Act, provisions not deemed amended; vorn.tinn Page 1391 1387 1391 1420 1391 1400 1402 1381 1380 1380 1381 1381 1380 1380 1380 1381 1381 1381 1381 1362 1361 1360 1400 1398 1398 1381 1399 CIV -- u.--.......... -

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