-N- National banks, 368 Payment in kind, 59, 336, 337 Payment of tax (see also Taxes), 377, National Guard unit employees, 102, Payroll tax rate, 334 190 Nebraska, Justice of the Peace and con- Net earnings from self-employment (see Newspaper vendors and distributors, Nonbusiness work, 59, 234, 337, 371 Nonprofit organizations: coverage, 63, 340, 372 employee failed to sign waiver, exemption from tax, 316 grants for research projects, 167 waiver of tax exemption, 346-349 suspension of benefits, 36 self-employed, 74 Notice of noncertification of State un- employment laws, 367 old-age insurance benefits, 17 rounding of, 89 table for determining, 80, 81 Notification of approval of State un- Primary insurance benefit: employment laws, 366 Nurses, student, 64, 341, 373 computation, 83 conversion table, 80-83 Production and Marketing Administra- Profit-sharing plans, 314 Proof of support, extension of filing Public Health Service, 70, 89, 352 Public transportation systems, 69, 345 grants, 146 Puerto Rico: aid to dependent children, 131 Railroad Retirement Tax Act, text, 355, | Retirement system-Continued Reduction of benefits. (See Benefits, Referendum (State and local cover- Refunds and credits, 311, 386, 389, 399 Reorganization Plan No. 1 of 1953, 415 earnings after entitlement, 45 Representation of claimants, 56 employees under more than one, policemen and firemen, 115 positions covered by, 106 positions no longer covered by, 114 recomputation of benefits as a re- Retroactivity of application, 28 authority of Secretary to execute, deemed filing time, 390 public record and inspection, 381 time for filing, 380 Revenue laws, applicability, 397 -S- Sabotage, etc., 38, 466-469, 476 government as employer, 62 School district employees, nonprofes- Scientific organizations. coverage, 60, 237 (See Non- unemployment benefits, 170 War Shipping Administration em- Secretary of Labor, 126, 164, 413, 415 Self-Employment Contributions Act, Self-employment income: aliens, nonresident, 74 capital gains and losses, 72, 325 community income, 325 crediting income to calendar quar- ters, 76 defined, 74, 238 dentists, 255 dividends, 72, 325 Separability clause, Social Security Act, Service of employer, defined, 357 active duty, 70, 352, 437, 438, 439 reimbursement of trust fund, 100 reserve components, 71, 352 wages, 60, 96-101, 344 Share farmers, 64, 71, 325, 341 Shareholder, defined, 162 Simultaneous entitlement to benefits, 29 Social Security Act: grants to. agency, 374 State and local government employ- effective date of agreement, 110, 261 political subdivision, defined, 102 regulations pertaining to, 112 reports, 109 retirement system. (See Retire- school employees, nonprofessional, statute of limitations, 115 Statute of limitations: collection after assessment, 389 refunds and credits, 389 State and local coverage, 115 domestic service for college club, service for school or college, 64, 252, service for State or local govern- service for tax exempt organiza- Student nurses, 64, 341, 373 Study of feasibility of increasing mini- Subpenas, witnesses, 52 Substantial gainful activity, 93, 124 Subvervise activities, 38, 461, 466, 476 (See Grants to States.) Tables, primary insurance amount, 80 disability determinations by, 119 contributions, 109 deposits and adjustments, 111 coverage, 102, 260 coverage group defined, 102, 260 Tax returns. (See Returns.) additions, treated as, 393 assessments: collection after, 389 limitations on 388 collection, 384 Temporary Unemployment Compensa- tion Act of 1958, 486 Tennessee Valley Authority, 62, 339 Termination of agreement to cover State employees, 111 United States Employment Service, 482 Termination of benefits upon deporta- | Utah, certain employees in, 114 agricultural labor, 59, 337 average monthly. (See Average casual labor, 59, 234, 337, 371 defined, 57, 234, 236, 267, 328, 338, domestic service, 59, 336, 344 excluded in computing average maximum creditable in year, 58, noncash (payment in kind), 59, nonprofit organizations, 346-349 failure to file waiver, validat- Wife's insurance benefits, 18 reduction for age, 31-35 adjustment, 383, 385 constructive wage payment, 354, government employees, 386 receipts to employees, 379, 393, 394 requirements, 334 Withholding statements to employees, failure to furnish, 393, 394 War Shipping Administration, 242, 434 Women's retirement age, 89, 205 Widow, defined, 90 Widower, defined, 91 Widower's insurance benefits, 22 extension of filing period, 228 Widow's insurance benefits, 21 Workmen's compensation, 283 -Y- Year, defined, 49, 365 O |