(ii) a consent described in paragraph (2) (B) shall be a consent with respect to all patronage of the distributee with the organization occurring (determined without the application of section 1382(e)) after he received the notification and copy described in paragraph (2) (B) (ii).

(B) Revocation, etc.

(i) Any consent described in paragraph (2) (A) may be revoked (in writing) by the distributee at any time. Any such revocation shall be effective with respect to patronage occurring on or after the first day of the first taxable year of the organization beginning after the revocation is filed with such organization; except that in the case of a pooling arrangement described in section 1382(e), a revocation made by a distributee shall not be effective as to any pool with respect to which the distributee has been a patron before such revocation.

(ii) Any consent described in paragraph (2)(B) shall not be effective with respect to any patronage occurring (determined without the application of section 1382(e)) after the distributee ceases to be a member of the organization or after the bylaws of the organization cease to contain the provisions described in paragraph (2) (B) (i).

(4) Qualified check.

For purposes of this subchapter, the term "qualified check" means only a check (or other instrument which is redeemable in money) which is paid as a part of a patronage dividend, or as a part of a payment described in section 1382(c) (2) (A), to a distributee who has not given consent as provided in paragraph (2) (A) or (B) with respect to such patronage dividend or payment, and on which there is clearly imprinted a statement that the endorsement and cashing of the check (or other instrument) constitutes the consent of the payee to include in his gross income, as provided in the Federal income tax laws, the stated dollar amount of the written notice of allocation which is a part of the patronage dividend or payment of which such qualified check is also a part. Such term does not include any check (or other instrument) which is paid as part of a patronage dividend or payment which does not include a written notice of allocation (other than a written notice of allocation described in paragraph (1)(A)). (d) Nonqualified written notice of allocation.

For purposes of this subchapter, the term "nonqualified written notice of allocation" means a written notice of allocation which is not described in subsection (c) or a qualified check which is not cashed on or before the 90th day after the close of the payment period for the taxable year for which the distribution of which it is a part is paid. (e) Determination of amount paid or received. For purposes of this subchapter, in determining amounts paid or received

(1) property (other than a written notice of allocation) shall be taken into account at its fair market value, and

(2) a qualified written notice of allocation shall be taken into account at its stated dollar amount. (Added Pub. L. 87-834, § 17(a), Oct. 16, 1962, 76 Stat. 1049.)

REFERENCES IN TEXT

The date of the enactment of the Revenue Act of 1962, referred to in subsec. (c), means the date of the enactment of Pub. L. 87-834, which was approved on Oct. 16, 1962.

EFFECTIVE DATE

Except as otherwise provided, section applicable to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see section 17(c) of Pub. L. 87-834, set out as a note under section 1381 of this title.

Chapter 2.-TAX ON SELF-EMPLOYMENT INCOME § 1401. Rate of tax.

In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax as follows:

(1) in the case of any taxable year beginning after December 31, 1961, and before January 1, 1963, the tax shall be equal to 4.7 percent of the amount of the self-employment income for such taxable year;

(2) in the case of any taxable year beginning after December 31, 1962, and before January 1, 1966, the tax shall be equal to 5.4 percent of the amount of the self-employment income for such taxable year;

(3) in the case of any taxable year beginning after December 31, 1965, and before January 1, 1968, the tax shall be equal to 6.2 percent of the amount of the self-employment income for such taxable year; and

(4) in the case of any taxable year beginning after December 31, 1967, the tax shall be equal to 6.9 percent of the amount of the self-employment income for such taxable year.

(As amended June 30, 1961, Pub. L. 87-64, title II, § 201(a), 75 Stat. 140.)

AMENDMENTS

1961-Pub. L. 87-64 increased the rate of tax for taxable years beginning after Dec. 31, 1961, and before Jan. 1. 1963, from 42 to 4.7 percent, taxable years beginning after Dec. 31, 1962, and before Jan. 1, 1966, from 54 to 5.4 percent, taxable years beginning after Dec. 31, 1965, and before Jan. 1, 1968, from 6 to 6.2 percent, taxable year beginning after Dec. 31, 1967, and before Jan. 1, 1969, from 6 to 6.9 percent, and taxable years beginning after Dec. 31, 1968, from 634 to 6.9 percent.

EFFECTIVE DATE OF 1961 AMENDMENT

Section 201(d) of Pub. L. 87-64 provided that: "The amendment made by subsection (a) [to this section] shall apply with respect to taxable years beginning after December 31, 1961. The amendments made by subsections (b) and (c) [to sections 3101 and 3111 of this title] shall apply with respect to remuneration paid after December 31, 1961."

§ 1402. Definitions.

(a) Net earnings from self-employment.

The term "net earnings from self-employment" means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702

(a) (9) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss

(8) an individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c) (4) without regard to section 107 (relating to rental value of parsonages) and section 119 (relating to meals and lodging furnished for the convenience of the employer) and, in addition, if he is a citizen of the United States performing such service as an employee of an American employer (as defined in section 3121 (h)) or as a minister in a foreign country who has a congregation which is composed predominantly of citizens of the United States, without regard to section 911 (relating to earned income from sources without the United States) and section 931 (relating to income from sources within possessions of the United States); and

(9) the term "possession of the United States" as used in sections 931 (relating to income from sources within possessions of the United States) and 932 (relating to citizens of possessions of the United States) shall be deemed not to include the Virgin Islands, Guam, or American Samoa.

For purposes of the preceding sentence, gross income means

(v) in the case of any such trade or business in which the income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection; and

(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection;

and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business. (b) Self-employment income.

For purposes of clause (1), the term "wages" includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or under an agreement entered into

pursuant to the provisions of section 3121(7) (relating to coverage of citizens of the United States who are employees of foreign subsidiaries of domestic corporations), as would be wages under section 3121(a) if such services constituted employment under section 3121(b). An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual.

(c) Trade or business.

(2) the performance of service by an individual as an employee, other than

(A) service described in section 3121(b) (14) (B) performed by an individual who has attained the age of 18,

(B) service described in section 3121(b) (16),

(C) service described in section 3121(b) (11), (12), or (15) performed in the United States (as defined in section 3121(e) (2)) by a citizen of the United States, and

(D) service described in paragraph (4) of this subsection;

(e) Ministers, members of religious orders, and Christian Science practitioners.

(2) Time for filing certificate.

Any individual who desires to file a certificate pursuant to paragraph (1) must file such certificate on or before whichever of the following dates is later: (A) the due date of the return (including any extension thereof) for his second taxable year ending after 1954 for which he has net earnings from self-employment (computed, in the case of an individual referred to in paragraph (1)(A), without regard to subsection (c) (4), and, in the case of an individual referred to in paragraph (1) (B), without regard to subsection (c) (5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner) of $400 or more, any part of which was derived from the performance of service described in subsection (c) (4), or from the performance of service described in subsection (c) (5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, as the case may be; or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1959.

(3)(A) Effective date of certificate.

A certificate filed pursuant to this subsection shall be effective for the taxable year immediately preceding the earliest taxable year for which, at the time the certificate is filed, the period for filing a return (including any extension thereof) has not expired, and for all succeeding taxable years. An election made pursuant to this subsection shall be irrevocable.

(B) Notwithstanding the first sentence of supparagraph (A), if an individual filed a certificate

on or before the date of enactment of this subparagraph which (but for this subparagraph) is effective only for the first taxable year ending after 1956 and all succeeding taxable years, such certificate shall be effective for his first taxable year ending after 1955 and all succeeding taxable years if

(i) such individual files a supplemental certificate after the date of enactment of this subparagraph and on or before April 15, 1962,

(ii) the tax under section 1401 in respect of all such individual's self-employment income (except for underpayments of tax attributable to errors made in good faith) for his first taxable year ending after 1955 is paid on or before April 15, 1962, and

(iii) in any case where refund has been made of any such tax which (but for this subparagraph) is an overpayment, the amount refunded (including any interest paid under section 6611) is repaid on or before April 15, 1962. The provisions of section 6401 shall not apply to any payment or repayment described in this subparagraph.

(5) Optional provision for certain certificates filed on or before April 15, 1962.

In any case where an individual has derived earnings, in any taxable year ending after 1954 and before 1960, from the performance of service described in subsection (c) (4), or in subsection (c) (5) (as in effect prior to the enactment of this paragraph) insofar as it related to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, and has reported such earnings as self-employment income on a return filed on or before the date of the enactment of this paragraph and on or before the due date prescribed for filing such return (including any extension thereof)—

(A) a certificate filed by such individual (or a fiduciary acting for such individual or his estate, or his survivor within the meaning of section 205 (c) (1) (C) of the Social Security Act) after the date of the enactment of this paragraph and on or before April 15, 1962, may be effective, at the election of the person filing such certificate, for the first taxable year ending after 1954 and before 1960 for which such a return was filed, and for all succeeding taxable years, rather than for the period prescribed in paragraph (3), and

(B) a certificate filed by such individual on or before the date of the enactment of this paragraph which (but for this subparagraph) is ineffective for the first taxable year ending after 1954 and before 1959 for which such a return was filed shall be effective for such first taxable year, and for all succeeding taxable years, provided a supplemental certificate is filed by such individual (or a fiduciary acting for such individual or his estate, or his survivor within the meaning of section 205 (c) (1) (C) of the Social Security Act) after the date of the enactment of this paragraph and on or before April 15, 1962, but only if

(i) the tax under section 1401 in respect of all such individual's self-employment income (except for underpayments of tax attributable to errors made in good faith), for each such year ending before 1960 in the case of a certificate described in subparagraph (A) or for each such year ending before 1959 in the case of a certificate described in subparagraph (B), is paid on or before April 15, 1962, and

(ii) in any case where refund has been made of any such tax which (but for this paragraph) is an overpayment, the amount refunded (including any interest paid under section 6611) is repaid on or before April 15, 1962. The provisions of section 6401 shall not apply to any payment or repayment described in this paragraph.

(6) Certificate filed by fiduciaries or survivors on or before April 15, 1962.

In any case where an individual, whose death has occurred after September 12, 1960, and before April 16, 1962, derived earnings from the performance of services described in subsection (c) (4), or in subsection (c) (5) insofar as it relates to the performance of service by an individual in the exercise of his profession as a Christian Science practitioner, a certificate may be filed after the date of enactment of this paragraph, and on or before April 15, 1962, by a fiduciary acting for survivor within the meaning of section 205 (c) (1) (C) of the Social Security Act. Such certificate shall be effective for the period prescribed in paragraph (3) (A) as if filed by the individual on the day of his death.

(g) Treatment of certain remuneration erroneously reported as net earnings from self-employment. If

(1) an amount is erroneously paid as tax under section 1401, for any taxable year ending after 1954 and before 1962, with respect to remuneration for service described in section 3121(b) (8) (other than service described in section 3121(b) (8) (A)), and such remuneration is reported as self-employment income on a return file on or before the due date prescribed for filing such return (including any extension thereof),

(2) the individual who paid such amount (or a fiduciary acting for such individual or his estate, or his survivor (within the meaning of section 205 (c) (1) (C) of the Social Security Act)) requests that such remuneration be deemed to constitute net earnings from self-employment,

(3) such request is filed after the date of the enactment of this paragraph and on or before April 15, 1962,

(4) such remuneration was paid to such individual for services performed in the employ of an organization which, on or before the date on which such request is filed, has filed a certificate pursuant to section 3121(k), and

(5) no credit or refund of any portion of the amount erroneously paid for such taxable year as tax under section 1401 (other than a credit or refund which would be allowable if such tax were applicable with respect to such remuneration) has

been obtained before the date on which such request is filed or, if obtained, the amount credited or refunded (including any interest under section 6611) is repaid on or before such date, then, for purposes of this chapter and chapter 21, any amount of such remuneration which is paid to such individual before the calendar quarter in which such request is filed (or before the succeeding quarter if such certificate first becomes effective with respect to services performed by such individual in such succeeding quarter), and with respect to which no tax (other than an amount erroneously paid as tax) has been paid under chapter 21, shall be deemed to constitute net earnings from self-employment and not remuneration for employment. For purposes of section 3121(b) (8) (B) (ii) and (iii), if the certificate filed by such organization pursuant to section 3121(k) is not effective with respect to services performed by such individual on or before the first day of the calendar quarter in which the request is filed, such individual shall be deemed to have become an employee of such organization (or to have become a member of a group described in section 3121 (k) (1) (E)) on the first day of the succeeding quarter. (As amended Sept. 13, 1960, Pub. L. 86-778, title I, §§ 101 (a—c), 103 (k), (l), 105(c) (1), 106(b), 74 Stat. 926, 938, 944, 945; June 30, 1961, Pub. L. 87-64, title II, § 202(a), 75 Stat. 141.)

REFERENCES IN TEXT

The date of enactment of this subparagraph, referred to in subsecs. (e) (3) (B) and (e) (5), means Sept. 13, 1960, the date of approval of Pub. L. 86–778.

The date of enactment of this subparagraph, referred to in subsec. (e) (4), means Aug. 30, 1957, the date of approval of Pub. L. 85-239.

Section 205 (c) (1) (C) of the Social Security Act, referred to in subsecs. (e) (5), (6), (g) (2), is classified to section 405 (e) (1) (C) of Title 42, The Public Health and Welfare.

The date of enactment of this paragraph, referred to in subsec. (e) (6), means June 30, 1961, the date on which Pub. L. 87-64 was approved.

The date of enactment of this paragraph, referred to in subsec. (g), is Sept. 13, 1960, the date of approval of Pub. L. 86-778.

AMENDMENTS

1961-Subsec. (e) (6). Pub. L. 87-64 added subsec. (e) (6).

1960 Subsec. (a). Pub. L. 86-778, § 103(k), added par. (9), and included references to paragraph (9) in cls. (v) and (vi) of the last sentence.

Subsec. (b). Pub. L. 86–778, § 103(1), substituted "the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa" for "the Virgin Islands or a resident of Puerto Rico" in the last sentence.

Subsec. (c) (2). Pub. L. 86-778, § 106(b), excluded service described in section 3121 (b) (11), (12), or (15) performed in the United States (as defined in section 3121(e) (2)) by a citizen of the United States.

Subsec. (e) (2). Pub. L. 86-778, § 101(a), substituted "1959" for "1956" in cl. (B).

Subsec. (e) (3). Pub. L. 86-778, § 101(b), designated existing provisions as cl. (A), eliminated therein provisions which related to certificates for prior taxable years which have now become inapplicable, and added cl. (B). Subsec. (e) (5). Pub. L. 86-778, § 101(c), added subsec. (e) (5).

Subsec. (g). Pub. L. 86–778, § 105(c) (1), added subsec. (g).

EFFECTIVE DATE OF 1961 AMENDMENT

Section 202(b) of Pub. L. 87-64 provided that: "The amendment made by subsection (a) [adding par. (6) to subsec. (e) of this section shall take effect on the date of enactment of this Act June 30, 1961]; except that no monthly benefits under title II of the Social Security

Act [section 401 et seq. of Title 42, The Public Health and Welfare] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendment, and no lump-sum death payment under such title shall be payable or increased by reason of such amendment in the case of any individual who died prior to the date of enactment of this Act [June 30, 1961]." EFFECTIVE DATE OF 1960 AMENDMENT

Enactment of subsec. (a) (9) of this section applicable only in the case of taxable years beginning after 1960, except that, insofar as such enactment involves the nonapplication of section 932 of this title to the Virgin Islands for purposes of chapter 2 of this title and section 411 of Title 42, such enactment shall be effective in the case of all taxable years with respect to which such chapter 2 (and corresponding provisions of prior law) and section 411 of Title 42 are applicable, see section 103 (v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42, The Public Health and Welfare.

Amendment of subsec. (b) of this section by Pub. L. 86-778 applicable only in the case of taxable years beginning after 1960, see section 103 (v) (1) of Pub. L. 86–778, set out as a note under section 402 of Title 42, The Public Health and Welfare.

Amendment of subsec. (c) (2) of this section by Pub. L. 86-778 applicable only with respect to taxable years ending on or after Dec. 31, 1960, see section 106(c) of Pub. L. 86-778, set out as a note under section 411 of Title 42, The Public Health and Welfare.

Section 101 (f) of Pub. L. 86-778 provided that: "The amendments made by this section [amending subsecs. (e) (2) (B), (3) of this section] shall be applicable (except as otherwise specifically indicated therein) only with respect to certificates (and supplemental certificates) filed pursuant to section 1402 (e) of the Internal Revenue Code of 1954 [subsec. (e) of this section] after the date of the enactment of this Act [Sept. 13, 1960]; except that no monthly benefits under title II of the Social Security Act [section 401 et seq. of Title 42] for the month in which this Act is enacted or any prior month shall be payable or increased by reason of such amendments, and no lump-sum death payment under such title shall be payable or increased by reason of such amendments in the case of any individual who died prior to the date of the enactment of this Act [Sept. 13, 1960].”

COMPUTATION OF INTEREST OR ASSESSMENT OF PENALTIES ON SELF-EMPLOYMENT TAXES PAYABLE BY MINISTERS, MEMBERS OF RELIGIOUS ORDERS, AND CHRISTIAN SCIENCE PRACTITIONERS

Section 101 (d) of Pub. L. 86-778 provided that:

"In the case of a certificate or supplemental certificate filed pursuant to section 1402(e) (3) (B) or (5) of the Internal Revenue Code of 1954 [subsec. (e) (3) (B) or (5) of this section]

"(1) for purposes of computing interest, the due date for the payment of the tax under section 1401 which is due for any taxable year ending before 1959 solely by reason of the filing of a certificate which is effective under such section 1402(e) (3) (B) or (5) [subsec. (e) (3) (B) or (5) of this section shall be April 15, 1962;

"(2) the statutory period for the assessment of any tax for any such year which is attributable to the filing of such certificate shall not expire before the expiration of 3 years from such due date; and

"(3) for purposes of section 6651 of such Code (relating to addition to tax for failure to file tax return). the amount of tax required to be shown on the return shall not include such tax under section 1401." REMUNERATION DEEMED NET EARNINGS FROM SELFEMPLOYMENT AND NOT REMUNERATION FOR EMPLOYMENT Section 105(c) (2) of Pub. L. 86-778 provided that: "Remuneration which is deemed under section 1402(g) of the Internal Revenue Code of 1954 [subsec. (g) of this section] to constitute net earnings from self-employment and not remuneration for employment shall also be deemed, for purposes of title II of the Social Security Act [section 401 et seq. of Title 421, to constitute net earnings from self-employment and not remuneration for employment. If, pursuant to the last sentence of

section 1402(g) of the Internal Revenue Code of 1954 [subsec. (g) of this section], an individual is deemed to have become an employee of an organization (or to have become a member of a group) on the first day of a calendar quarter, such individual shall likewise be deemed, for purposes of clause (ii) or (ii) of section 210(a) (8) (B) of the Social Security Act [section 410(a) (18) (B) (ii). (iii) of Title 42], to have become an employee of such organization (or to have become a member of such group) on such day."

MONTHLY BENEFITS AND LUMP-SUM DEATH PAYMENTS UNDER SOCIAL SECURITY ACT

Section 105(d) (2) of Pub. L. 86-778, set out as a note under section 3121 of this title, provided that no monthly benefits under title II of the Social Security Act, section 401 et seq. of Title 42, for September 1960 or any prior month shall be payable or increased by reason of the provisions of subsections (b) and (c) of section 105 or the amendments made by such subsections [adding subsec. (g) to this section and enacting notes under this section and section 3121 of this title], and no lump-sum death payment under title II of the Social Security Act shall be payable or increased by reason of such provisions or amendments in the case of any individual who died prior to Sept. 13, 1960.

§ 1403. Miscellaneous provisions.

Chapter 3.-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS AND TAX-FREE COVENANT BONDS Subchapter A.-Nonresident Aliens and Foreign Corporations

§ 1441. Withholding of tax on nonresident aliens. (a) General rule.

Except as otherwise provided in subsection (c), all persons, in whatever capacity acting (including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States) having the control, receipt, custody, disposal, or payment of any of the items of income specified in subsection (b) (to the extent that any of such items constitutes gross income from sources within the United States), of any nonresident alien individual, or of any partnership not engaged in trade or business within the United States and composed in whole or in part of nonresident aliens, shall (except in the cases provided for in section 1451 and except as otherwise provided in regulations prescribed by the Secretary or his delegate under section 874) deduct and withhold from such items a tax equal to 30 percent thereof, except that in the case of any item of income specified in the second sentence of subsection (b), the tax shall be equal to 18 percent of such item.

(b) Income items.

The items of income referred to in subsection (a) are interest (except interest on deposits with persons carrying on the banking business paid to per

sons not engaged in business in the United States), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, and amounts described in section 402(a) (2), section 403(a) (2), section 631 (b) and (c), and section 1235, which are considered to be gains from the sale or exchange of capital assets. The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 18 percent are

(1) that portion of any scholarship or fellowship grant which is received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101 (a) (15) of the Immigration and Nationality Act, as amended, and which is not excluded from gross income under section 117(a) (1) solely by reason of section 117(b) (2) (B); and

(2) amounts described in subparagraphs (A), (B), (C), and (D) of section 117(a) (2) which are received by any such nonresident alien individual and which are incident to a scholarship or fellowship grant to which section 117(a) (1) applies, but only to the extent such amounts are includible in gross income.

(c) Exceptions.

(4) Compensation of certain aliens.

Under regulations prescribed by the Secretary or his delegate, there may be exempted from deduction and withholding under subsection (a) the compensation for personal services of—

(A) nonresident alien individuals who enter and leave the United States at frequent intervals, and

(B) a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended.

1961-Subsec. (a). Pub. L. 87-256, § 110(d) (1), required a tax equal to 18 percent of the item in the case of any item of income specified in the second sentence of subsection (b).

Subsec. (b). Pub. L. 87-256, § 110 (d) (2), inserted provisions listing the items of income from which tax shall be deducted and withheld at the rate of 18 percent.

Subsec. (c) (4). Pub. L. 87-256, § 110(d) (3), authorized the exemption from deduction and withholding of the compensation for personal services of a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subpar. (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended.

EFFECTIVE DATE OF 1961 AMENDMENT Section 110(h) (2) of Pub. L. 87-256 provided that: "The amendments made by subsection (d) of this section [to this section] shall apply with respect to payments made after December 31, 1961."