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Payment in kind, 59, 336, 337

Payment of tax (see also Taxes), 377,
National banks, 368

382
National Guard unit employees, 102, Payroll tax rate, 334
190

Penalties:
Naturopaths, 255

additional deductions, 44, 246
Nebraska, Justice of the Peace and con- criminal offenses, tax cases, 394
stables, 223

failure to file return, 392
Net earnings from self-employment (see failure to furnish statement to em-
also Self-employment income), 71,

ployee, 393
253, 267, 325, 401

false statement or fraud to obtain
Newspaper vendors and distributors,

benefits, 56
64, 341, 373

State fails to make payments, 112
Nonbusiness work, 59, 234, 337, 371

Pensions :
Noncash payment of wages, 59, 337, 371

qualifying plans, 314
Noncovered remunerative activity out-

taxability for social security pur-
side the U.S., 47

poses, 58, 336
Nonprofit organizations:

Periods of limitation. (See Limitation
coverage, 63, 340, 372

periods.)
employee failed to sign waiver, Permanently and totally disabled, aid
validation of wages, 202

to, 176, 184
employees under State retirement Physicians, 75, 329
plan, 347

Policemen, 115
exemption from tax, 316
failed to file waiver, validation of Pooled fund, defined, 364

Political subdivision, defined, 69, 102
wages, 202

Presumed work deductions, 191
grants for research projects, 167

Primary insurance amount:
listed, 316-318

computation, 80, 83
waiver of tax exemption, 346–349

1954 act, 83
Nonresident aliens :

1939 act, 83
suspension of benefits, 36

old-age insurance benefits, 17
self-employed, 74

recomputation, 85
Notice of noncertification of State un-

rounding of, 89
employment laws, 367
Notification of approval of State un- Primary insurance benefit:

table for determining, 80, 81
employment laws, 366

computation, 83
Nurses, student, 64, 341, 373

conversion table, 80–83
-0-

prior to 1950, 240

Production and Marketing Administra-
Officer of corporation as employee, 67,

tion committees, 61
342, 374

Profit-sharing plans, 314
Oklahoma, policemen, 221

Proof of support, extension of filing
Old-Age and Survivors Insurance:

period, 18, 31
bend (See Benefits.)

Public Health Service, 70, 89, 352
Trust Funds, 12-17, 262-265

Public officials, 75, 328
Old-age assistance, 8

Public transportation systems, 69, 345
Old-age insurance benefits, 17

Public welfare personnel, training
reduction for age, 31-35

grants, 146
Optometrists, 255

Puerto Rico:
Osteopaths, 255

aid to dependent children, 131
Overpayment of benefits, 48

coverage, 119
Overpayment of contributions on behalf

of State employees, 111
Overpayment of social security taxes,
386, 389

Quarter of coverage, 77
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Parent's insurance benefits, 25
Partially pooled account, 364

Railroad Retirement Act:
Partners and partnerships:

Act of 1935 (excerpts), 431
definition of partner and partner- Act of 1937 (excerpts), 420_430
ship, 76

Act of October 30, 1951, 431
self-employment income, 74, 319, crediting compensation under, 54
325

effect of entitlement to survivor
taxable year ended by death, 259

benefits under, 29
transactions with partners, 319

recomputation to include compen-
Pay period, defined, 35, 342, 373

sation paid under, 87

Railroad Retirement Tax Act, text, 355, | Retirement system—Continued
359

employees under more than one,
Rate of tax:

106
federal unemployment tax, 355

policemen and firemen, 115
social security tax :

positions covered by, 106
employee, 333

positions no longer covered by, 114
employer, 334

Retroactive State agreement:
self-employment incone, 324 effective date, 110
Real estate dealers, net earnings from recomputation of benefits as a re-
self-employment, 71-325

sult of, 191
Receipts for withheld tax, 379

Retroactivity of application, 28
failure to furnish, 394

Returns :
Recomputation of benefits:

authority of Secretary to execute,
to include earnings of $1200 or

379
more, 85

deemed filing time, 390
to include earnings in year of first failure to file, 392
entitlement, 86

oath requirement, 380
to include 1952 self-employment in- period covered by, 381
come, 88

place for filing, 381
to include earnings of State em- public record and inspection, 381

ployees under certain conditions, requirement to file, 379
191

self-employment, 378
to drop-out years of low earnings, signature, 380
195

time for filing, 380
other, 193

extension of, 381
Reconversion unemployment benefits Revenue laws, applicability, 397
for seamen, 170

Review of Secretary's decisions, 53, 119
Records, requirement to keep, 391 Rounding of benefits, 89
Records of wages, revision of, 49
Reduced rate:

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unemployment insurance tax, 364
wife's insurance benefits, 31

Sabotage, etc., 38, 466-469, 476
women's old-age insurance benefits, Salesmen, 64, 67, 342
31

Samoa, American:
Reduction of benefits. (See Benefits,

government as employer, 62
reduction of.)

government employees, 62
Referendum (State and local cover-

program extended to, 62
age), 104

tax returns for, 354
Refunds and credits, 311, 386, 389, 399 School district employees, nonprofes-
Rehabilitation services, 120, 271, 479

sional, 206
Reinterment of servicemen, 26, 189

Scientific organizations. (See Non-
Religious organizations. (See Non-

profit organizations.)

Seamen :
profit organizations.)
Remuneration. (See Wages.)

coverage, 60, 237
Rental income, 71, 325

unemployment benefits, 170
Reorganization Plan No. 1 of 1953, 415

War Shipping Administration em-
Reorganization Plan No. 2 of 1946, 411 Secretary of Commerce, agents of, 369

ployment, 242, 434
Reorganization Plan No. 2 of 1949, 413
Reorganization Plan No. 19 of 1950, 414 Secretary of Health, Education,' and

Welfare, preface, 162, 201, 210, 219,
Reorganization Plan No. 26 of 1950, 187

415
Reports:

Secretary of Labor, 126, 164, 413, 415
earnings after entitlement, 45

Secretary of the Treasury, 164
penalty for failure to make, 44, 45 Sedition, 38, 466, 476
good cause for failure to make, 47 Self-Employment Contributions Act,
by States, 109

text, 324–333
Representation of claimants, 56

Self-employment income:
Research projects, grants, 167

aliens, nonresident, 74
Reserve account, defined, 364

capital gains and losses, 72, 325
ROTC, 70, 352

Christian Science practitioner, 75,
Retirement age, defined, 89

329
Retirement fund contributions,

community income, 325
cluded from wages, 58, 336, 370

crediting income to calendar quar-
Retirement pay, 58, 336, 370

ters, 76
Retirement system :

defined, 74, 238
defined, 69, 102

dentists, 255
divided coverage, 104

dividends, 72, 325

ex-

Self-employment income-Continued State and local government employ-

employee representative, 75, 325 ment-Continued
excluded in computing average effective date of agreement, 110, 261
monthly wage, 84

exclusions, 103, 261
individual under age 18, 75, 325

political subdivision, defined, 102
interest, 72, 325

presumed deductions, retroactive
lawyers, 255

agreements, 191
ministers, 75, 329

referendum, 104-109
naturopaths, 255

regulations pertaining to, 112
net earnings from self-employ- reports, 109
ment, 71, 325

retirement system. (See Retire-
net operating loss, 72, 325

ment system.)
optometrists, 255

school employees, nonprofessional,
osteopaths, 255

206
partnerships, 71, 75, 319, 329

statute of limitations, 115
physicians, 328

termination of agreement, 111
public officials, 75, 328

Statute of limitations :
quarters of coverage, 76

collection after assessment, 389
rentals, from real estate, 71

correction of earnings records, 19
share farmers, 64, 71, 325, 341

false returns, 388
tax returns, 378

refunds and credits, 389
taxable years, 76, 315

State and local coverage, 115
taxes on, 325

Stock bonus plans, 314-315
trade or business, 75, 328

Student employment:
U.S. possessions, residents, 72, 74, domestic service for college club,
395

61, 249, 337
veterinarians, 255

service for school or college, 64, 252,
Separability clause, Social Security Act, 340, 372
164

service for State or local govern-
Service of employer, defined, 357

ment, 105
Servicemen:

service for tax exempt organiza-
active duty, 70, 352, 437, 438, 439

tion, 372
inactive duty training, 70, 352 Student nurses, 64, 341, 373
in-service deaths, 27, 189, 440 Study of feasibility of increasing mini-
member of uniformed service, de- mum benefits, 204
fined, 71, 352

Subpenas, witnesses, 52
reimbursement of trust fund, 100 Substantial gainful activity, 93, 124
reinterment, 27, 189

Subversive Activities Control Board
reserve components, 71, 352

65, 341
wages, 60, 96–101, 344

Subvervise activities, 38, 461, 466, 476
Share farmers, 64, 71, 325, 341

Support:
Shareholder, defined, 162

as requirement for
Simultaneous entitlement to benefits, 29

husband's benefits, 18, 200
Social Security Act :

child's benefits, 19
Act of 1935, 234

widower's benefits, 23, 200
amendments. (See Amendments to

mother's benefits, 24
Social Security Act.)

parents benefits, 25
excerpts as in effect prior to amend-

extension of time for filing proof
ments of :

of, 31, 200
1950, 235

Survivor :
1954, 244-261

benefits. (See Benefits.)
1956, 262-271

defined, 49
1957, 271-272

veteran's, 31, 100
1958, 272-289

Survivor benefits, Railroad Retirement
1960, 290–300

Act, 29
State:

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defined, 67, 102, 162, 375
grants to. (See Grants to States.) Tables, primary insurance amount, 80
agency, 374

Tax returns. (See Returns.)
disability determinations by, 119 Taxable year, defined, 76
State and local government employ- Taxes:
ment:

additions, treated as, 393
contributions, 109

adjustments, 383, 385
deposits and adjustments, 111 assessments :
failure to pay, 112, 270

collection after, 389
coverage, 102, 260

limitations on 388
coverage group defined, 102, 260

collection, 384

em-

or

Taxes—Continued

Unemployment insurance tax—Con.
credits against, unemployment, 359 experience ratings, 363
credits or refunds, 311

federal instrumentalities, 367
limitations on, 389

federal property, services on, 368
deductions from wages, 333

guaranteed employment account,
extension of time for paying, 382

365
fractions of a cent, 384

installment payments, 382
fraud, etc., 393, 394

interstate and foreign commerce,
interest on, 391

367
nondeductibility in computing in- national banks, 368
come 377

nondeductibility in computing in-
overpayment, 385

come, 377
penalties. (See Penalties.)

pooled fund, 364
possessions of the U.S., 395

rate, 359
rates. (See Rate of tax.)

reserve account, 364
receipt for 384

voluntary contributions, 365
time and place for paying, 382 Unemployment trust funds, 154
underpayments, 383

Uniformed service, 70, 344, 352
Tax-exempt organizations. (See Non- United States :
profit organizations.)

defined, 67, 162, 343
Temporary Unemployment Compensa- employes of. (See Federal
tion Act of 1958, 486

ployment.)
Tennessee Valley Authority, 62, 339 instrumentalities of, 61, 335, 338,
Termination of agreement to cover

367
State employees, 111

United States Employment Service, 482
Termination of benefits upon deporta- Utah, certain employees in, 114

tion, 30
Time limitation. (See Statute of limi-

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tations.)
Title 18, U.S.C., criminal provisions, Validation of wages reported by tax-
461

exempt employer, 202
Title 38, U.S.C., veteran's benefits, 435 Vessels, American, 65, 343, 376
Trade business (see also Self- Veterans, defined, 435
employment income), 75, 238

Veterans' benefits (see also Service-
Trading With the Enemy Act of 1917,

men), 96–101, 435–454
475

burial benefits, 445
Transfer of benefit rights, 56

unemployment benefits, 446-451
Transportation system employees, 69

Veterinarians, 255
Traveling salesmen, 69, 342

Virgin Islands, 67, 396
Treason and similar crimes, 38, 476

Vocational rehabilitation, 120, 271, 479
Trial work-period, 121

Voluntary contributions, unemployment
Trust funds:

tax, 365
Disability insurance, 14

Voluntary coverage. (See Election of
Old-age and Survivors Insurance, coverage.)
12

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Unemployment Insurance, 154

Wage records, 49
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Wages :

agricultural labor, 59, 337
Underpayment of benefits, 48

average monthly. (See Average
Underpayment of contributions on be-

monthly wage.)
half of State employees, 111

casual labor, 59, 234, 337, 371
Unemployment compensation (see also crediting wages paid in 1937, 78
Unemployment insurance tax):

deductions from, as payments to
approval of State laws, 366

employees, 164, 354, 376
federal employees, 176-183

defined, 57, 234, 236, 267, 328, 338,
seamen, 170

370
temporary, Act of 1958, 486 492

domestic service, 59, 336, 344
Veterans' benefits, 446–451

employee benefits provided by em-
Unemployment fund, defined, 374

ployer, 58, 336, 370
Unemployment insurance tax :

excluded in computing average
American vessels, 368

monthly wage, 84, 258
balance of accounts, 365

homeworkers, 53, 59, 337
collection and payment, 377

maximum creditable in year, 58,
contributions to State funds, 359

335
credits against, 359-362

noncash (payment in kind), 59,
erroneous payments, 377

336, 337

Wages—Continued

Wife's insurance benefits, 18
railroad compensation, 54

reduction for age, 31-35
servicemen, 60, 96–100, 344

Wisconsin Retirement Fund, 114
special tax refunds, 311

Withholding of social security tax :
tax rate, 333

acts to be performed by agents,
taxes deducted from, 333

377
taxes paid by employer for em- adjustment, 383, 385
ployee, 57, 336, 371

constructive wage payment, 354,
Wages earned, effect on benefits, 4042

376
Wagner-Peyser Act, 482–485

government employees, 386
Waiting period (see also Disability, liability of employer, 334
period of), 124

receipts to employees, 379, 393, 394
Waiver of overpayment recovery,

48

refunds, 386
Waiver of tax exemption :

requirements, 334
ministers, 329-332

Withholding statements to employees,
nonprofit organizations, 346-349

379
failure to file waiver, validat- failure to furnish, 393, 394
ing wages, 202

Witnesses, 52
War Shipping Administration, 242, 434 Women's retirement age, 89, 205
Widow, defined, 90

Workmen's compensation, 283
Widower, defined, 91

World War II veterans, 96–100
Widower's insurance benefits, 22
extension of filing period, 228

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proof of support, 200
Widow's insurance benefits, 21

Year, defined, 49, 365
Wife, defined 89

Year, taxable, 76

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