Page:United States Statutes at Large Volume 71.djvu/558

 522

68Astat. 821.

68 Stat. 1089.

PUBLIC LAW 85-239-AUG. 30, 1957

[71 S T A T.

(1) for purposes of computing interest, the due date for the payment of the increase in tax for such taxable year or years resulting from the filing of such certificate shall be the last day of the sixth month following the month in which such certificate is filed; (2) the statutory period for the assessment of any deficiency attributable to such increase in tax shall not expire before the expiration of 3 years from such due date; and (3) f^j. p^rposes of section 6651 of such Code (relating to addition to tax for failure to file tax return), the amount of tax required to be shown on the return shall not include such increase in tax. §^0. 2. Section 1402(e) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new paragraph: "(4) TREATMENT or CERTAIN REMUNERATION PAID I N 1955 195 6 AS WAGES.—If

staf.^1^91:''"^ ^^

70 Stat. 845. sta? fo^7.' ^^^' ^° 42 USC'401-421.

42 USC 410.411.

42 USC 401-421.

AND

" (A) in 1955 or 1956 an individual was paid remuneration for service described in section 3121(b)(8)(A) which was erroneously treated by the organization employing him (under a certificate filed by such organization pursuant to section 3121(k) or the corresponding section of prior law) as employment (within the meaning of chapter 21), and " (B) on or before the date of the enactment of this paragraph the taxes imposed by sections 3101 and 3111 were paid (in good faith and upon the assumption that the insurance system established by title II of the Social Security Act had been extended to such service) with respect to any part of the remuneration paid to such individual for such service, then the remuneration with respect to which such taxes were paid, and with respect to which no credit or refund of such taxes (other than a credit or refund which would be allowable if such service had constituted employment) has been obtained on or before the date of the enactment of this paragraph, shall be deemed (for purposes of this chapter and chapter 21) to constitute remuneration paid for employment and not net earnings from self-employment." SEC. 3. Remuneration which is deemed under section 1402(e)(4) of the Internal Revenue Code of 1954 to constitute remuneration for employment shall also be deemed, notwithstanding sections 210(a) (3) ( ^) and 211 (c) of the Social Security Act, to constitute remuneration for employment (and not net earnings from self-employment) for purposes or title II of such Act. SEC. 4. (a) Section 3, and the amendments made by the first section of this Act, shall apply with respect to monthly insurance benefits y^jjej. ^itle II of the Social Security Act for months beginning after, and lump sum death payments under such title in the case of deaths occurring after, the date of the enactment of this Act. (b) Notwithstanding subsection (a), in the case of any individual who— (1)(A) has remuneration which is deemed, by reason of section 3, to constitute remuneration for employment for purposes of title II of the Social Securit}^ Act, or (B) has income which constitutes net earnings from selfemployment under such title by reason of the filing of a certificate pursuant to section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1954, and (2) was entitled to monthly insurance benefits under title II of the Social Security Act for the month in which this Act is enacted,

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