Page:United States Statutes at Large Volume 91.djvu/1567

 PUBLIC LAW 95-216—DEC. 20, 1977 "(C) In the case of any organization which is deemed under this paragraph to have filed a valid waiver certificate under paragraph (1), if— "(i) the period with respect to which the taxes imposed by sections 3101 and 3111 were paid by such organization (as described in subparagraph (A) (ii)) terminated prior to October 1, 1976, or "(ii) the taxes imposed by sections 3101 and 3111 were not paid during the period referred to in clause (i) (whether such period has terminated or not) with respect to remuneration paid by such organization to individuals who became its employees after the close of the calendar quarter in which such period began, taxes under sections 3101 and 3111— "(iii) in the case of an organization which meets the requirements of this subparagraph by reason of clause (i), with respect to remuneration paid by such organization ' after the termination of the period referred to in clause (i) and prior to July 1, 1977; or "(iv) in the case of an organization which meets the requirements of this subparagraph by reason of clause (ii), with respect to remuneration paid prior to July 1, 1977, to individuals who became its employees after the close of the calendar quarter in which the period referred to in clause (i) began, which remain unpaid on the date of the enactment of this subparagraph, or which were paid after October 19, 1976, but prior to the date of the enactment of this subparagraph, shall not be due or payable (or, if paid, shall be refunded); and the certificate which such organization is deemed under this paragraph to have filed shall not apply to any service with respect to the remuneration for which the taxes imposed by sections 3101 and 3111 (which remain unpaid on the date of the enactment of this subparagraph, or were paid after October 19, 1976, but prior to the date of the enactment of this subparagraph) are not due and payable (or are refunded) by reason of the preceding provisions of this subparagraph. In applying this subparagraph for purposes of title II of the Social Security Act, the period during which reports of wages subject to the taxes imposed by sections 3101 and 3111 were made by any organization may be conclusively treated as the period (described in subparagraph (A.) (ii)) during which the taxes imposed by such sections were paid by such organization.". (2) Section 3121(k)(4)(A) of such Code is amended by inserting "(subject to subparagraph (C)) " after "effective" in the matter following clause (ii). (3) Section 3121(k)(6) of such Code (relating to application of certain provisions to cases of constructive filing) is amended by inserting "(except as provided in paragraph (4)(C)) " after "services involved" in the matter preceding subparagraph (A). (4) Section 3121(k)(4) of such Code is amended by striking out "date" in subparagraph (B) (ii) and inserting in lieu thereof "first day of the calendar quarter". (c) In any case where— (1) an individual performed service, as an employee of an organization which is deemed under section 3121(k)(4) of the

91 STAT. 1533 Waiver certificate, filing, Ante, p. 1510, ^ost, p. 1540. ^«^«' P- \\12, jg^j^PP* ^ " ' f

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42 USC 401.

26 USC 3121.

26 USC 3121 °°*®-

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