Page:United States Statutes at Large Volume 68 Part 1.djvu/1093

 68 ST AT.1

PUBLIC LAW 761-SEPT. 1, 1954

(B) the first month after the month determined under subparagraph (A) (and prior to September 1954) in which his benefits under section 202(a) of the Social Security Act were no longer subject to deductions under section 203(b) of such Act; or (C) the first month after the last month (and prior to September 1954) in which his benefits under section 202(a) of the Social Security Act were subject to deductions under section 203(b) of such Act; or (D) the month in which such individual filed his application for recomputation referred to in paragraph (1) of this subsection or, if he died without filing such application and prior to January 1, 1956, the month in which he died, and in any such case (but, if the individual is deceased, only if death occurred after August 1954) the amendments made by subsections (b)(l), (e)(1) and (e)(3)(B) of section 102 of this Act shall be applicable. Such recomputation shall be effective for and after the month in which the application required by paragraph (1) of this subsection is filed. The provisions of this subsection shall not be applicable in the case of any individual if his primary insurance amount has been recomputed under section 215(f)(2) of the Social Security Act on the basis of an application filed prior to September 1954. (3) If any recomputation under section 215(f) of the Social Security Act is made by reason of deductions deemed pursuant to paragraph (1) of this subsection to have been imposed with respect to benefits based on the wages and self-employment income of any individual, the total of the benefits based on such wages and self-employment income for months for which such deductions are so deemed to have been imposed shall be recovered by making, in addition to any other deductions under section 203 of such Act, deductions from any increase in benefits, based on such wages and self-employment income, resulting from such recomputation.

1061

'^^ u s c 202; fay's.' ^^'

lo^r'ioe?^." ^ ° " '

Poat, p. loee. '*2 USC 415. ^j^*""' P- ^°^^

'•2 USC 2 0 3; ?073-i078.*

SERVICE BY AMERICA N C I T I Z E N S FOR FOREIGN SUBSIDIARY OF DOMESTIC CORPORATION

(m) Clause (B) of so much of section 210(a) of the Social Security Act as precedes paragraph (1) thereof is amended to read as follows: " (B) outside the United States by a citizen of the United States as an employee (i) of an American employer (as defined in subsection (e)), or (ii) of a foreign subsidiary (as defined in section 3121 (1) of the Internal Revenue Code of 1954) of a domestic corporation (as determined in accordance with section 7701 of the Internal Revenue Code of 1954) during any period for which there is in effect an agreement, entered into pursuant to section 3121(1) of the Internal Revenue Code of 1954, with respect to such subsidiary;".

42 USC 4io.

Poat. p. 1094. esA Stat. 911.

EFFECTIVE DATES

(n) The amendment made by paragraph (3) of subsection (g) shall ^"'e, p. loss. be applicable only with respect to taxable years beginning after 1950. The amendments made by paragraphs (1), (2), and (4) of such subsection and by subsection (d) shall, except for purposes of section 42'*uscf'203- VaV 203 of the Social Security Act, be applicable only with respect to PP. 1070, 10*73-

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