Page:United States Statutes at Large Volume 68 Part 1.djvu/1130

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PUBLIC LAW 7 6 1 - S E P T. 1, 1954

[68

S TAT.

60 Stat. 729. 45 USC 228e.

(d) Section 5(i)(1) (ii) of the Railroad Retirement Act of 1937, as amended, is amended to read as follows: "(ii) will have been under the age of seventy-two and for which month he is charged with any earnings under section Ante, pp. 1073, 203 (e) of the Social Security Act or in which month he engaged 1074, 1082. on seven or more different calendar days in noncovered remunerative activity outside the United States (as defined in section 203 Ante, p. 1077. (k) of the Social Security Act); and for purposes of this subdivision the Board shall have the authority to make such determinations and such suspensions of payment of benefits in the manner and to the extent that the Secretary of Health, Education, and Welfare would be authorized to do so under section 203(g)(3) Ante, p. 1076. of the Social Security Act if the individuals to whom this subAnte, pp. 1073, division applies were entitled to benefits under section 202 of 1079, 1083, 1085. such Act:". CROSS REFERENCES TO REDESIGNATED PROVISIONS 26 USC; 6 8 A Stat.; 45 USC 228a228y.

SEC. 402. References in the Internal Revenue Code of 1939, the Internal Revenue Code of 1954, the Railroad Retirement Act of 1937, as amended, or any other law of the United States to any section or subdivision of a section of the Social Security Act redesignated by this Act shall be deemed to refer to such section or subdivision of a section as so redesignated. SERVICE FOR CERTAIN TAX-EXEMPT ORGANIZATIONS PRIOR TO E N ACT M E N T OF T H I S ACT

68A Stat. 932, 163. 68A Stat. 938; ante, p. 1094.

42 U S C 410; ante, p p. 1 0 5 21054, 1061. 68A Stat. 938; ante, p p. 1 0 9 1, 1092.

68A Stat. 938, 415, 416; ante, p. 1094.

68A Stat. 938; ante, p. 1094.

SEC. 403. (a) I n any casein which— (1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of this Act, by an organization which is exempt from income tax under section 101(6) of the Internal Revenue Code of 1939 but which has failed to file prior to the enactment of this Act a waiver certificate under section 1426 (1)(1) of the Internal Revenue Code of 1939; (2) the service performed by such individual as an employee of such organization during the period subsequent to 1950 and prior to 1955 would have constituted employment (as defined in section 210 of the Social Security Act and section 1426(b) of the Internal Revenue Code of 1939) if such organization had filed prior to the performance of such service such a certificate accompanied by a list of the signatures of employees who concurred in the filing of such certificate and such individual's signature had appeared on such list; (3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 have been paid with respect to any part of the remuneration paid to such individual by such organization for such service; (4) part of such taxes have been paid prior to the enactment of this Act: (5) so much of such taxes as have been paid prior to the enactment of this Act have been paid by such organization in good faith and upon the assumption that a waiver certificate had been filed by it under section 1426(1)(1) of the Internal Revenue Code of 1939; and (6) no refund of such taxes has been obtained, the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed in such form and manner, and with such official, as may be prescribed by

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