Page:United States Statutes at Large Volume 70.djvu/130

 74

PUBLIC LAW 460-MAR. 31, 1956

[TO S T A T.

"(3) with respect to a period beginning in one and ending in another calendar year; or "(4) through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays the wages payable by another employer to such employee, the manner of withholding and the amount to be deducted and withheld under this section shall be determined in accordance with regulations promulgated by the Commissioners under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period. " (d) INCLUDED AND EXCLUDED WAGES.—If the remuneration paid by an employer to an employee for services performed during onehalf or more of any payroll period of not more than thirty-one consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages. "(e) WITHHOLDING

EXEMPTIONS.— (1)

An

employee

receiving

wages shall on any day be entitled to the withholding exemptions allowed under this article. "(2) Every employee shall, on or before October 1, 1956, or before the date of conunencement of employment, whichever is later, furnish his employer with a signed withholding exemption certificate relating to the withholding exemptions which he claims, which in no event shall exceed the number to which he is entitled. "(3) Withholding exemption certificates shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is so furnished: Provided, That certificates furnislied before October 1, 1956, shall be considered as furnished on that date. "(4) A withholding exemption certificate which takes effect under this section shall continue in effect with respect to the employer until another such certificate takes effect under this section. If a withholding exemption certificate is furnished to take the place of an existing certificate, the employer, at his option, may continue the old certificate in force with respect to all wages paid on or before the first status determination date, January 1 or July 1 of each year, which occurs at least thirt}^ days after the date on which such new certificate is furnished. "(5) If, on any day during the calendar year, the withholding exemptions to which the employee may reasonably be expected to be entitled at the beginning of his next taxable year is different from the exemptions to which the employee is entitled on such day, the employee shall in such cases and at such times as the (Commissioners may prescribe, furnish the employer with a withholding exemption certificate relating to the exemptions which he claims with respect to such next taxable year, which shall in no event exceed the exemptions to which he may reasonably be expected to be so entitled. Exemption certificates issued pursuant to this subsection shall not take effect with respect to any payment of wages made in the calendar year in which the certificate is furnished. "(6) If, on any day during the calendar year, the withholding exemptions to which the employee is entitled is less than the withholding exemptions claimed by the employee on the withholding

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