Page:United States Statutes at Large Volume 53 Part 2.djvu/919

 1395 53 STAT.] 76TH CONG., 1ST SESS.-CH. 666-AUG. 10, 1939 "(12) Service performed in the employ of an instrumentality Instrumentality wholly owned by a foreign government- eign government. "(A) If the service is of a character similar to that per- formed in foreign countries by employees of the United States Government or of an instrumentality thereof; and "(B) If the Secretary of State shall certify to the Secre- tary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof "(13) Service performed as a student nurse in the employ of nurses; a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to State law; and service performed as an interne in the employ of a hospital by an indi- vidual who has completed a four years' course in a medical school chartered or approved pursuant to State law;nsurance ts "(14) Service performed by an individual for a person as an et., on commission insurance agent or as an insurance solicitor, if all such service bass. performed by such individual for such person is performed for remuneration solely by way of commission; or individuals unde "(15) Service performed by an individual under the age of age of is delivering eighteen in the delivery or distribution of newspapers or shop- newspapers, etc. ping news, not including delivery or distribution to any point for subsequent delivery or distribution. (d) INCLUDED AND EXCLUDED SEERVCE.-If the services performed cluded arvd ic during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of such employee for such period shall be deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not consti- tute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection " ay period" de- the term 'pay period' means a period (of not more than thirty-one fned consecutive days) for which a payment of remuneration is ordinarily made to the employee by the person employing him. This subsection shall not be applicable with respect to services performed in a pay period by an employee for the person employing him, where any of such service is excepted by paragraph (9) of subsection (c). "(e) STATE AoENcr. - The term 'State agency' means any State "Stateagency." officer, board, or other authority, designated under a State law to administer the unemployment fund in such State.nemployment "(f) UNEMPLOYMENT FUND.-T he term 'unemployment fund' fund." means a special fund, established under a State law and administered by a State agency, for the payment of compensation. Any sums standing to the account of the State agency in the Unemployment Trust Fund established by section 904 of the Social Security Act as 49 Stat.640. amended, shall be deemed to be a part of the unemployment fund of iv, i nlo4. the State, and no sums paid out of the Unemployment Trust Fund to such State agency shall cease to be a part of the unemployment fund of the State until expended by such State agency. An unemployment fund shall be deemed to be maintained during a taxable year only if throughout such year, or such portion of the year as the unemploy- ment fund was in existence, no part of the moneys of such fund was expended for any purpose other than the payment of compensation (exclusive of expenses of administration) and for refunds of sums

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