Page:United States Statutes at Large Volume 59 Part 1.djvu/689

 59 STAT.] 79TH CONG. , 1 ST SESS.-CH. 652 -DEC. 29, 1945 (e) Section 1621 (a) (5), relating to the definition of "wages" for the purpose of collection of income tax at the source, is amended by inserting after the words "foreign government" the words "or an international organization". (f) Section 3466 (a), relating to exemption from communications taxes is amended by inserting immediately after the words "the Dis- trict of Columbia" a comma and the words "or an international organization". (g) Section 3469 (f) (1), relating to exemption from the tax on transportation of persons, is amended by inserting immediately after the words "the District of Columbia" a comma and the words "or an international organization". (h) Section 3475 (b) (1), relating to exemption from the tax on transportation of property, is amended by inserting immediately after the words "the District of Columbia" a comma and the words "or an international organization". (i) Section 3797 (a), relating to definitions, is amended by adding at the end thereof a new paragraph as follows: "(18) INTERNATIONAL ORGANIZATION. -The term 'international organization' means a public international organization entitled to enjoy privileges, exemptions, and immunities as an interna- tional organization under the International Organizations Immu- nities Act." SEI. 5 . (a) Effective January 1, 1946, section 209 (b) of the Social Security Act, defining the term "employment" for the purposes of title II of the Act, is amended (1) by striking out the word "or" at the end paragraph (14), (2) by striking out the period at the end of paragraph (15) and inserting in lieu thereof a semicolon and the word "or", and (3) by inserting at the end of the subsection the following new paragraph: "(16) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and im- munities as an international organization under the Interna- tional Organizations Immunities Act." (b) No tax shall be collected under title VIII or IX of the Social Security Act or under the Federal Insurance Contributions Act or the Federal Unemployment Tax Act, with respect to services ren- dered prior to January 1, 1946, which are described in paragraph (16) of sections 1426 (b) and 1607 (c) of the Internal Revenue Code, as amended, and any such tax heretofore collected (including penalty and interest with respect thereto, if any) shall be refunded in accord- ance with the provisions of law applicable in the case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund. No payment shall be made under title II of the Social Security Act with respect to services rendered prior to January 1, 1946, which are described in paragraph (16) of section 209 (b) of such Act, as amended. SEC. 6. International organizations shall be exempt from all prop- erty taxes imposed by, or under the authority of, any Act of Congress, including such Acts as are applicable solely to the District of Columbia or the Territories. SEc. 7. (a) Persons designated by foreign governments to serve as their representatives in or to international organizations and the officers and employees of such organizations, and members of the im- mediate families of such representatives, officers, and employees resid- ing with them, other than nationals of the United States, shall, insofar as concerns laws regulating entry into and departure from the United States, alien registration and fingerprinting, and the registration of foreign agents, be entitled to the same privileges, exemptions, and 671 "Wages." 57 Stat. 126. 26 U. S. C., Supp. IV, § 1621 (a) (5). 55 Stat. 714. 26 U. S. C., Supp. IV, §3466 (a). 55 Stat. 722. 26 U. S. C., Supp. IV, §3469 (f) (1). 58 Stat. 65. 26 U. S. C., Supp. IV, §3475 (b) (1). 53 Stat. 469. 26U. S .C. §3797(a); Supp. IV, § 3797 (a). Social Security Act, amendments. 53 Stat. 1375, 1376. 42 U.S. C.§ 409 (b). Services rendered prior to January 1946. 49 Stat. 36i,(g9; 53 Stat. 1387, 1396. 42U.S.C. § 1001- 1110; Supp. IV, 1101 note t seq.;26U. S.C. §11432, 1611; Supp. IV, §1400 et seq. Ante, pp. 38, 548, 576, 670. Supra. Property taxes. Representatives, etc. Privileges, exemp- tions, and immnmi- ties.

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