Page:United States Statutes at Large Volume 53 Part 2.djvu/908

 PUBLIC LAWS-CH. 666-AUG. 10, 1939 p ei i( e£ ec e F P t i t system or policy of insurance or of his employment with such employer - '(3) The payment by an employer (without deduction from the remuneration of the employee) (A) of the tax imposed upon Ante, p. 1381. an employee under section 1400 or (B) of any payment required from an employee under a State unemployment compensation law: or "(4) Dismissal payments which the employer is not legally required to make. "Employment." "(b) EMPLOYMENT.-T he term 'employment' means any service per- formed prior to January 1, 1940, which was employment as defined in this section prior to such date, and any service, of whatever nature, performed after December 31, 1939, by an employee for the person employing him, irrespective of the citizenship or residence of either, (A) within the United States, 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 Exceptions. econnection with such vessel when outside the United States, except- rlural "(1) Agricultural labor (as defined in subsection (h) of this section); Domestic service. "(2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; Casual labor. "(3) Casual labor not in the course of the employer's trade or business; ndividual in ghtem- "(4) Service performed by an individual in the employ of his loy of son, daughter, tc. son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; canvessels not Amer "(5) Service performed on 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; rUnite Stat.es Go "(6) Service performed in the employ of the United States Gov- ernment, or of an instrumentality of the United States which is (A) wholly owned by the United States, or (B) exempt from the An, p. 383. tax imposed by section 1410 by virtue of any other provision of law; State, etc., employ- (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 subdivi- sions to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States from Ante, p. 1383. the tax imposed by section 1410; Religious, etc., co r- "(8) Service performed in the employ of a corporation, com- orations. munity chest, fund, or foundation, organized and operated exclu- sively for religious, charitable, scientific, literary, or educational 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; Eployeereentative "(9) Service performed by an individual as an employee or boyee representative. Ane, p2. 1. employee representative as defined in section 1532; Certain corpora- (10) (A) Service performed in any calendar quarter in the tconmeetaxt fromdemploy of any organization exempt from income tax under section Aons. 101, if- i. R. . io10. "(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 associa- 1384 [53 STAT.
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