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FEDERAL REGISTER, Friday, September 2, 1939

3796

4 Service performed by an individual in th e employ of h is son, daughter, or spouse, and sendee performed by a child under the age of tw enty-one in the employ of his father or mother;
5 Service performed in th e employ of the United States G overnment or of an instru m entality of the United States;
6 Service performed in the employ of a State, a political subdivision thereof, or an Instrum entality of one or more States or political subdivisions;
7 Service performed in the employ of a corporation, com m unity chest, fund, or fou n
dation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for th e preven tion of cruelty to children or animals, no part of th e n e t earnings of which inures to the benefit of any private shareholder or individual.

Section 22 of the Act of June 20, 1939
Public, No. 141, 76th Congress, pro vides:
The provisions of th e Railroad Unem ploy m ent Insurance Act, as herein amended, pTinii be in fu ll force and effect notw ith standing th e enactm ent of the Internal Revenue Code.

Regulations 90, approved February 17, 1936 Part 400, Title 26, Code of Fed eral Regulations , as made applicable to the Internal Revenue Code by Treasury Decision 4885,2 approved February 11, 1939 Part 465, Subpart B, of such Title 26, are amended as follows, in order to conform with the above-quoted provi sions of law:
1 Immediately preceding article 1
section 400.1, Title 26, Code of Federal Regulations, as made applicable to the Internal Revenue Code, the following is inserted:
S ection 13 a
of t h e R ailroad U nem ploy
m en t I nsurance Act
Effective July 1, 1939, section 907 c of the Social Security Act is hereby amended by su bstitu tin g a sem icolon for the period at the end thereof, and by adding: 8 service performed in th e employ of an employer as defined in th e Railroad Unem ploym ent I n
surance Act and service performed as an employee representativeas defined in said Act.

performed in th e employ of an employer as 4 Immediately preceding the last defined in th e Railroad Unem ploym ent In
surance Act and service performed as an em paragraph of article 300 section 400.300
ployee representative as defined in said Act. Title 26, Code of Federal Regulations, Section 1, as Amended , of th e R ailroad as made applicable to the Internal Reve nue Code, the following new paragraph U n em ploym ent I nsurance Act For th e purposes of th is Act, - is inserted:
a The term employer means any car Returns required under subchapter C
rier as defined in subsection b of th is se c tio n , and any company w hich is directly of chapter 9 of the Internal Revenue or indirectly owned or controlled by one or Code to be made by employers who are more such carriers or under common control also employers as defined in the Rail therewith, and which operates any equip road Unemployment Insurance Act shall m ent or facility or performs any service except trucking service, casual service, and be made in the same manner and at the th e casual operation of equipm ent or facUisame time and place as returns are re tles in connection w ith the transportation quired under such subchapter to be of passengers or property by railroad, or the receipt, dehvery, elevation, transfer in tran made by other employers subject to such sit, refrigeration or icing, storage, or han subchapter.
dling of property transported by railroad, 5 Article 400 section 400.400, Title and any receiver, trustee, or other individual or body, Judicial or otherwise, when in the 26, Code of Federal Regulations, as possession of the property or operating aU made applicable to the Internal Reve or any part of th e business o f any such nue Code, is amended by adding at the employer: P rovided, however, That th e term employer" shall n o t include any street, in - end thereof the following new paragraph:
terurban, or suburban electric railway, unless The tax imposed under subchapter C
such railway is operating as a part of a general steam-railroad system of transporta of chapter 9 of the Internal Revenue tion, b u t shall not exclude any part of the Code on employers who are also employ general steam-railroad system of transporta ers as defined in the Railroad Unem tion now or hereafter operated by any other m otive power. The Interstate Commerce ployment Insurance Act shall be due and Commission is hereby authorized and di payable in the same manner and a t the rected upon request of the Board, or upon same time and place as the tax is due com plaint of any party interested, to deter and payable by other employers subject m ine after hearing whether any lin e oper ated by electric power falls w ithin the terms to such subchapter.
of th is proviso. The term employer shall This Treasury Decision is prescribed also include railroad associations, traffic asso ciations, tariff bureaus, demurrage bureaus, pursuant to the following sections of weighing and inspection bureaus, collection law: Section 1607 c of the Internal agencies, and other associations, bureaus, Revenue Code 53 Stat., Part 1, section agencies, or organizations controlled and m aintained wholly or principally by tw o or 13 a of the, Railroad Unemployment more employers as hereinbefore defined and Insurance Act 52 Stat. 1110; 42 U.S.C., engaged in th e performance of services in Sup. IV, 1107 c 8 , section 22 of the connection w ith or incidental to railroad transportation; and railway labor organiza Act of June 20, 1939 Public, No. 141, tions, national in scope, which have been 76th Congress, and section 1609 of the or may be organized in accordance w ith the Internal Revenue Code 53 Stat., Part provisions of the Railway Labor Act, and their State and National legislative com D .
m ittees and their general com m ittees and seal
G u y T. H elvering , their insurance departm ents and their local Commissioner of Internal Revenue.
lodges and divisions, established pursuant to the constitution and bylaws of such
Approved, August 29,1939.
organizations.
J o h n W. H a nes , b The term carrier m eans an express Acting Secretary of the Treasury.
company, sleeping-car company, or carrier by railroad, subject to part I of th e In F. R. Doc. 39-3202; Filed, August 31, 1939;
terstate Commerce Act.
10:41 a. m.
c The term company includes cor porations, associations, and Jointrstock com panies.

2 Article 203 section 400.203, Title 26, Code of Federal Regulations, arti cle 204 section 400.204 of such Title

TITLE 31MONEY AND FINANCE;
26, article 206 section 400.206 of such f The term employee representative TREASURY
Title 26, article 208 section 400.208 of mpa.ns any officer or official representative ACCOUNTS AND DEPOSITS
such Title 26, and article 211 b 3 of a railway labor organization other than a labor organization included in th e term P art 262D eclaration of V aluables section 400.211 b 3 of such Title employer as defined in section 1 ar who U nder t h e G overnm ent L osses in 26, as made applicable to the Internal before or after August 29, 1935, was in the S h ip m e n t A ct J u l y 8 , 1937, A mended Revenue Code, are each amended by service of an employer as defined in section striking out 206 7, in the paren 1 a and who is duly authorized and des A ugu st 10, 1939
ignated to represent employees in accord A ugu st 28, 1939.
thetical cross reference to articles 206 ance w ith th e Railway Labor Act, and any to 206 7 , inclusive, as contained in individual who is regularly assigned to or To the Heads of the Executive Depart each of such articles, and by inserting regularly employed by such officer or official ments, Indepedent Establishments representative in connection w ith th e duties in lieu thereof 206 8
Agencies, Wholly Owned Corporations, of h is office.
3 Immediately after article 206 7
Officers and Employees of the United

section 400.206 7, Title 26, Code of r The term Board m eans th e Railroad States, Federal Reserve Banks and Federal Regulations, as made applica Retirem ent Board.
Branches When Acting for or on Be ble to the Internal Revenue Code, the A r t . 206 8 Sec. 400.206 8 , Title half Thereof, and Others Concerned:
following is inserted:
26, Code of Federal Regulations. Emr 262.1 Pursuant to the provisions of S ection 13 a of t h e R ailroad U nemploy ployees and employee representatives Section 7 a of the Government Losses under the Railroad Unemployment In
m en t I nsurance Act The authority for Sections 262.1 and 262.2
Effective July 1, 1939, section 907 c of th e surance Act. Services performed on and Social Security Act is hereby amended by after July 1, 1939, in the employ of an is Section 7 a of th e Government Losses su bstitu tin g a sem icolon for th e period at employer or as an employee represen in Shipm ent Act, approved July 8, 1937, 50
th e end thereof, and by adding: 8 service tative, as those terms are defined in the Stat. 480: U.S.C., 1934 ed., Sup. IV, title 5, Section 134 f a , as amended Public No.
Railroad Unemployment Insurance Act, 378, 76th Congress, F irst Session, approved 1 1 F.R. 2.
August 10, 1939.
are excepted.
4 FJt. 879 DI.