Page:United States Statutes at Large Volume 97.djvu/457

 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 425 the succeeding paragraphs of this subsection)' each place it appears, and "(iii) the terms 'employer', 'services', and 'compensa- tion' shall have the meanings given such terms by this section." (2) Subsection (a) of section 3202 of such Code is amended by 26 USC 3202. striking out the second sentence. (3) Paragraph (1) of section 3231(e) of such Code is amended by 26 USC 3231. striking out the fourth and fifth sentences. (4) The last sentence of section 230(c) of the Social Security Act is hereby repealed. 42 USC 430. (b) CONCURRENT EMPLOYMENT BY 2 OR MORE EMPLOYERS. —Section 3231 of such Code is amended by adding at the end thereof the 26 USC 3231. following new subsection: "(i) CONCURRENT EMPLOYMENT BY 2 OR MORE EMPLOYERS. — For purposes of this chapter, if 2 or more related corporations which are employers concurrently employ the same individual and compensate such individual through a common paymaster which is 1 of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually dis- bursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations." (c) OTHER TECHNICAL AMENDMENTS. — (1) The following provisions of the Internal Revenue Code of 1954 are each amended by striking out "tax imposed by section 26 USC l et seq. 3201" and inserting in lieu thereof "taxes imposed by section 3201": (A) Section 3202(a), Supra. (B) Paragraphs (2) and (4) of section 3202(c), and (C) Paragraph (3) of section 3231(e). 26 USC 3231. (2) Subsection (a) of section 3202 of such Code is amended by Supra. striking out "the amount of the tax" in the first sentence and inserting in lieu thereof "the amount of the taxes", and by striking out "such tax" in the last sentence and inserting in lieu thereof "such taxes". (3) Paragraph (2) of section 3202(c) of such Code is amended by 26 USC 3202. striking out "the tax under paragraph (1)" and inserting in lieu thereof "the taxes under paragraph (1)". (4) Paragraph (4) of section 3202(c) of such Code is amended by striking out "such tax" and inserting in lieu thereof "such taxes". (5) Paragraphs (2) and (4) of section 3202(c) of such Code are each amended by striking out "exceeds" and inserting in lieu thereof "exceed". (6) Paragraph (3) of section 3231(e) of such Code is amended by 26 USC 3231. striking out "such tax" and inserting in lieu thereof "such taxes". (7) Subparagraph (A) of section 3231(e)(4) of such Code is amended by striking out "3201(b) and 3221(b) (and so much of section 3211(a) as relates to the rates of the taxes imposed by sections 3101 and 3111)" and inserting in lieu thereof "3201(a), 3211(a)(1), and 3221(a)". (8) Subsection (h) of section 3231 of such Code is amended— (A) by striking out "tax imposed under section 3201" and inserting in lieu thereof "taxes imposed by section 3201", and

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