Page:United States Statutes at Large Volume 68A.djvu/459

 CH.

2 1 — FEDERAL INSURANCE CONTRIBUTIONS ACT

419

(b) EMPLOYMENT.—For purposes of this chapter, the term "employment " means any service performed after 1936 and prior to 1955 which was employment for purposes of subchapter A of chapter 9 of the Internal Revenue Code of 1939 under the law applicable to the period in which such service was performed, and any service, of whatever nature, performed after 1954 either (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) witliin the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen of the United States as an employee for an American employer (as defined in subsection (h)); except that, in the case of service performed after 1954, such term shall not include— (1)(A) agricultural labor (as defined in subsection (g)) performed in any calendar quarter by an employee, unless the cash remuneration paid for such labor (other than service described in sub* paragraph (B)) is $50 or more and such labor is performed for an employer by an individual who is regularly employed by such i employer to perform such agricultural labor. For purposes of '• this subparagraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if— (i) such individual performs agricultural labor (other than service described in subparagraph (B)) for such employer on a full-time basis on 60 days during such quarter, and (ii) the quarter was immediately preceded by a qualifying quarter. !! For purposes of the preceding sentence, the term "qualifying quarter" means— 'i (I) any quarter during all of which such individual was coni tinuously employed by such employer, or i (II) any subsequent quarter which meets the test of clause (i) if, after the last quarter during all of which such individual was 1 continuously employed by such employer, each intervening quarter met the test of clause (i). • Notwithstanding the preceding provisions of this subparagraph, an - individual shall also be deemed to be regularly employed by an employer during a calendar quarter if such individual was regularly t. employed (upon application of clauses (i) and (ii)) by such employer during the preceding calendar quarter; J (B) service performed in connection with the production or ' harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (46 Stat. 1550, § 3; 12 U.S.C. 1141j), or in connection with the - ginning of cotton; (C) service performed by foreign agricultural workers under - contracts entered into in accordance with title V of the Agricultural i Act of 1949, as amended (65 Stat. 119; 7 U.S.C. 1461-1468); (2) domestic service performed in a local college club, or local
 * chapter of a college fraternity or sorority, by a student who is

§ 3121(b)(2)

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