Page:United States Statutes at Large Volume 53 Part 2.djvu/898

 PUBLIC LAWS-CH. 666 -AUG. 10, 1939 Exceptions. Agricultural labor. Domestic service. Casual labor. Individual em- ployed by son, daugh- ter, etc. Vessels, not Ameri- can vessels. United States Gov- ernment employees, etc. Post, p. 1383. State, etc., employ- ees. Post, p. 1383. Charitable, etc., or- ganizations. Employee or em- ployee representative. Ante, p. 181. Organizations ex- emptfromincometax. Ante, p. 33. Agricultural or hor- ticultural organiza- tions. Ante, p. 33. or (B) on or in connection with an American vessel under a contract of service which is entered into within the United States or during the performance of which the vessel touches at a port in the United States, if the employee is employed on and in connection with such vessel when outside the United States, except- "(1) Agricultural labor (as defined in subsection (1) of this section); "(2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; "(3) Casual labor not in the course of the employer's trade or business; "(4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; "(5) Service performed or in connection with a vessel not an American vessel by an employee, if the employee is employed on and in connection with such vessel when outside the United States; "(6) Service performed in the employ of the United States Government, or of an instrumentality of the United States which is (A) wholly owned by the United States, or (B) exempt from the tax imposed by section 1410 of the Internal Revenue Code by virtue of any other provision of law; "(7) Service performed in the employ of a State, or any politi- cal subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more States or political subdivisions; and any service performed in the employ of any instrumentality of one or more States or political subdivisions to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States from the tax imposed by section 1410 of the Internal Revenue Code; "(8) Service performed in the employ of a corporation, com- munity chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educa- tional purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation; "(9) Service performed by an individual as an employee or employee representative as defined in section 1532 of the Internal Revenue Code; "(10) (A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 101 of the Internal Revenue Code, if- "(i) the remuneration for such service does not exceed $45, or "(ii) such service is in connection with the collection of dues or premiums for a fraternal beneficiary society, order, or association, and is performed away from the home office, or is ritualistic service in connection with any such society, order, or association, or "(iii) such service is performed by a student who is enrolled and is regularly attending classes at a school, college, or university; "(B) Service performed in the employ of an agricultural or horticultural organization exempt from income tax under sec- tion 101 (1) of the Internal Revenue Code; 1374 [53 STAT.

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