Page:United States Statutes at Large Volume 56 Part 1.djvu/916

 PUBLIC LAWS-CH. 619-OCT. 21, 1942 53 Stat. 1386 . 26US.C.§1426 (h). 53 Stat. 469. 26U..c. 3797 (a) (9). Infra. 53 Stat. 60. 26U..S .. 143; Supp. I, 5 143. Ante, pp. 808, 860, 861. If period less than one week. Period not specfi- cally provided for. than pensions and retired pay, (2) for agricultural labor (as defined in section 1426 (h)), (3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, (4) for casual labor not in the course of the employer's trade or business, (5) for services as an employee of a nonresident alien individual, foreign partnership, or foreign corporation, if such indi- vidual, partnership, or corporation is not engaged in trade or busi- ness in the United States, (6) for services as an employee of a foreign government or any wholly owned instrumentality thereof, or (7) for services performed as an employee while outside the United States (as defined in section 3797 (a) (9)), unless the major part of the services performed during the calendar year by such employee for his employer are performed within the United States. "(c) WITHHOLDING AGENT.- The term 'withholding agent' means any person required to withhold, collect, and pay the tax under section 466. "(d) EMPLOYrE.- The term 'employee' includes an officer, employee, or elected official of the United States, a State, Territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term 'employee' also includes an officer of a corporation. "(e) EMPLOYmER.- T he term 'employer' includes any person for whom an individual performs any service, of whatever nature, as the employee of such person. "SEC. 466. TAX COLLECTED AT SOURCE. "(a) REQUIREMENT OF WrTHioLDING.- There shall be withheld, collected, and paid upon all wages of every person, to the extent that such wages are includible in gross income, a tax equal to 5 per centum of the excess of each payment of such wages over the withholding deduction allowable under this part. This subsection and subsection (c) shall not be applicable in any case provided for in section 143, except in the case of wages paid to residents of a contiguous country who enter and leave the United States at frequent intervals. " (b) WITHHOLDING DEDUCTION.- "(1) In computing the tax required to be withheld under sub- section (a), there shall be allowed as a deduction against the wages paid for each pay-roll period an amount determined ill accordance with the following schedule: Withholding Pay-roll period deduction Weekly.  -  -.---    -  ---_ $12 Biweekly- -. 24 Semimonthly - --- --- --- --- --- ---  --- --- --- 26 Monthly____- - --____--- 52 Quarterly-- __ -- - 1.56 Semiannually - __ 312 Annually-- - -- __ 624 "(2) If a pay-roll period in respect of any wages is less than one week, the excess of the aggregate of the wages paid during each calendar week over the deduction allowed by this subsection for a weekly pay-roll period shall be used in computing the tax required to be withheld. '(3) If a pay-roll period in respect of any wages, or any other period with respect to which wages are paid, is not otherwise specifically provided for in this subsection, the deduction allow- able against each payment of such wages shall be the deduction 888 [56 STAT.

�