Page:United States Statutes at Large Volume 74.djvu/980

 940

PUBLIC LAW 86-778-SEPT. 13, 1960

[74 S T A T.

(2) The table of sections for such subchapter C is amended by striking out "Sec. 3125, Short title."

26 USC 6205.

and inserting in lieu thereof: "Sec. 3125. Returns in the case of governmental employees in Guam and American Samoa. "Sec. 3126. Short title." (r)(l) Section 6205(a) of such Code (relating to adjustment of tax) is amended by adding at the end thereof the following new paragraph: "(3) GUAM OR AMERICAN SAMOA AS EMPLOYER.—For purposes

Ante, p. 939.

26 USC 6413.

of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer." (2) Section 6413(a) of such Code (relating to adjustment of tax) is amended by adding at the end thereof the following new paragraph: " (3) GUAM OR AMERICAN SAMOA AS EMPLOYER.—For purposes

of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer." (3) Section 6413(c)(2) of such Code (relating to applicability of special rules to certain employment taxes) is amended by adding at the end thereof the following new subparagraphs: " (D) GOVERNMENTAL EMPLOYEES I N GUAM.—In the case of remuneration received from the Government of Guam or any political subdivision thereof or from any instrumentality of any one or more of the foregoing which is wholly owned thereby, during any calendar year, the Governor of Guam and each agent designated by him who makes a return pursuant to section 3125(a) shall, for purposes of this subsection, be deemed a separate employer. " (E) GOVERNMENTAL EMPLOYEES I N AMERICAN SAMOA.—In the

case of remuneration received from the Government of American Samoa or any political subdivision thereof or from any instrumentality of any one or more of the foregoing which is wholly owned thereby, during any calendar year, the Governor of American Samoa and each agent designated by him who makes a return pursuant to section 3125(b) shall, for purposes of this subsection, be deemed a separate employer." (4) The heading of such section 6413(c)(2) is amended by striking out "AND EMPLOYEES OF CERTAIN FOREIGN CORPORATIONS" and inserting in lieu thereof ", EMPLOYEES OF CERTAIN FOREIGN CORPORATIONS, AND G O V E R N M E N T A L E M P L O Y E E S I N GUAM AND AMERICAN

SAMOA".

(s) Section 7213 of such Code (relating to unauthorized disclosure of information) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: " (d) DISCLOSURES BY CERTAIN DELEGATES OF SECRETARY.—All provisions of law relating to the disclosure of information, and all provisions of law relating to penalties for unauthorized disclosure of in-

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