Page:United States Statutes at Large Volume 70.djvu/934

 878

PUBLIC LAW 881-AUG. 1, 1956.

[70 S T A T.

PART B—AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1954 DEFINITION OF WAGES

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^^^' ^10. Section 3121(i) of the Internal Revenue Code of 1954 is amended to read as follows: " (i) COMPUTATION OF WAGES IN CERTAIN CASES.— "(1) DOMESTIC SERVICE.—For purposes of this

,, '•"'«'• Ante, p. 858.

chapter, in the case of domestic service described in subsection (a)(7)(B), any payment of cash remuneration for such service which is more or less than a whole-dollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this chapter, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (a)(7)(B). "(2) SERVICE IN THE UNIFORMED SERVICES.—For purposes of this chapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of subsection (m)(1) are applicable, the term 'wages'shall, subject to the provisions of subsection (a)(1) of this section, include as such individual's remuneration for such service only his basic ^^y ^g described in section 102 (10) of the Servicemen's and Veterans' Survivor Benefits Act." DEFINITION OF EMPLOYMENT



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Ante, p. 858.

Ante, p. 858.

SEC. 411. (a) Section 8121 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subsections: "(m) SERVICE IN THE UNIFORMED SERVICES.—For purposes of this chapter— "(1) INCLUSION OF SERVICE.—The term 'employment' shall, . notwithstanding the provisions of subsection (b) of this section, include service performed after December 1956 by an individual as a member of a uniformed service on active duty; but such term shall not include any such service which is performed while on leave without pay. "(2) ACTIVE DUTY.—The term 'active duty' means 'active duty' ^g described in section 102 of the Servicemen's and Veterans' Survivor Benefits Act, except that it shall also include 'active duty for training' as described in such section. "(3) INACTIVE DUTY TRAINING.—The term 'inactive duty training' means 'inactive duty training' as described in such section 102. " (n) MEMBER OF A UNIFORMED SERVICE.—For purposes of this chapter, the term 'member of a uniformed service' means any person appointed, enlisted, or inducted in a component of the Army, Navy, Air Force, Marine Corps, or Coast Guard (including a reserve cornponent of a uniformed service as defined in section 102(3) of the Servicemen's and Veterans' Survivor Benefits Act), or in one of those services without specification of component, or as a commissioned officer of the Coast and Geodetic Survey or the Regular or Reserve Corps of the Public Health Service, and any person serving in the Army or Air Force under call or conscription. The term includes— " (1) a retired member of any of those services; "(2) a member of the Fleet Reserve or Fleet Marine Corps Reserve;

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