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FEDERAL REGISTER, Thursday, December 14, 1944
Internal Revenue Title have been made for the purpose of a more convenient and orderly arrangement of the same, and, therefore, no Inference, implication or presumption of leg islative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion thereof, nor shall any outline, analysis, cross reference, or descriptive matter relating to the contents of said Title be given any legal effect.

14575

public official for services performed by an tural Marketing Act, as amended, or in con employee for his employer, including the cash nection with the raising or harvesting of value of all remuneration paid in any me mushrooms, or in connection with the hatch dium other Than cash; except that such term ing of poultry, or in connection with the shall not include remuneration paid ginning of cotton, or in connection with the 1 for services performed as a member of operation or maintenance of ditches, canals, the military or naval forces of the United reservoirs, or waterways used exclusively for States, other than pensions and retired pay supplying and storing water for farming includible in gross income under Chapter, purposes.
1, or 4
In handling, planting, drying, pack 2 for agricultural labor as defined in ing, packaging, processing, freezing, grading,

section 1426 h , or storing, or delivering to storage or to market 3 for domestic service in a private home, or to a carrier for transportation to market, SUBPART A INTRODUCTORY PROVISIONS
local college club, or local chapter of a col any agricultural or horticultural commodity;
lege fraternity or sorority, or but only if such service is performed as an in 405.0 Scope of regulations. The 4
for casual labor not in the course of cident to ordinary farming operations or, in regulations in this part deal with the the case of fruits and vegetables, as an inci system of collection of income tax at the employers trade or business, or dent to the preparation of such fruits or for services by a citizen or resident of source on wages paid on or after January the5United vegetables for market. The provisions of States for a foreign government 1, 1845, under Subchapter D, relating to or for the government this paragraph shall not be deemed to be of the Commonwealth collection of income tax at source on of the Philippines, or applicable with respect to service performed wages, and Subchapter E, general pro in connection with commercial canning or 6 for services performed by a nonresi visions, of Chapter 9 of the Internal dent alien individual, other than a resident commercial freezing or in connection with any agricultural or horticultural commodity of a contiguous country who enters and leaves Revenue Code.
after its delivery to a terminal market for Inasmuch as the regulations in this the United States at frequent intervals, or distribution for consumption.
7 for such services, performed by a non part constitute Part 405 of Title 26 of the As used in this subsection, the term farm alien individual who is a resident of 1944 Supplement to the Code of Federal resident includes stock, dairy, poultry, fruit, fur-bear a contiguous country and who enters and Regulations, each section of the regula leaves the United States at frequent inter ing animal, and truck farms, plantations, tions bears a number commencing with vals, as may be designated by regulations ranches, nurseries, ranges, greenhouses or 405 and a decimal point. References to prescribed by the Commissioner with the ap other similar structures used primarily for the raising of agricultural or horticultural sections not preceded by "405. are ref proval of the Secretary, or commodities, and orchards.
8 for services for an employer performed erences to sections of law. References to seGtions of law are references to the by a citizen or resident of the United States Section 15 fg of the Agricultural Marketing outside the United States as defined Act, as Amended Internal Revenue Code unless otherwise while in section 3797 a 9 if the major part expressly indicated. .Each section,- sub of As Used in this Act, thg term agricultural the services for such employer during the section, or paragraph of the Internal calendar year is to be performed outside the commodity includes crude gUm oleoresin from a living tree, and the fol Revenue Code set forth in the r efla tio n s United States, or lowing products as processed by the original in this part shall be considered as a 9 for services performed as a minister producer of the crude gum oleoresin from part of the respective regulations section of the gospel.
which derived: Gum spirits of turpentine For the purpose of paragraph 8 services to which it corresponds.
and gum rosin, as defined in the Naval performed on or in connection with an S e c . 21. E f f e c t iv e date , in d iv id u a l i n
Stores Act, approved March 3, 1923.
American vessel as defined in section 1426
c o m e TAX ACT OF 1 9 4 4 , PART I I .
g under a contract of service which is Section 2 c andh of the NavalStores Act The amendments made by this Part shall entered into within the United States or dur

apply only with respect to wages paid on or ing the performance of which the vessel c Gum spirits of turpentine means after January 1, 1945.
touches at a port in the United States, or on spirits of turpentine made from gum oleo 405.1 Wages paid on or after Janu or in connection with any vessel as an em resin from a living tree.
ployee of the United States employed through ary 1, 1945. The regulations in this part the War Shipping Administration, shall not h Gum rosin means rosin remaining apply to all wages as defined in section constitute services performed outside the a fter/file distillation of gum spirits of turpentine.
1621 paid on or after January 1, 1945, United States.
regardless of when such wages were Section 1426 g and h of the Internal y /Section 3797 a of the Internal Revenue earned. Thus, if an employee is paid Code Revenue Code wages on January 1, 1945, for services a When used in this title Internal Rev gj American vessel. The term American performed during 1944 or any preceding enueJ3ode
vessel means any vessel documented or num year, withholding of the tax at source bered under the laws of the United States;

on suqlrwages shall be subject to the and includes any vessel which is neither doc 9 United States. The term United regulations in this part.
States when used in a geographical sense in umented or numbered under the laws of the Wages are constructively paid within United Spates nor documented under the laws cludes only the States, the Territories of the meaning of the regulations in this of any foreign country, if its crew is employed Alaska and Hawaii, and the District of part when they are credited to the ac solely by one or more citizens or residents of Columbia.

count of or set apart for an employee so the United States or corporations organized the laws of the United States or of 15 Military or Naval Forces of the that they may be drawn upon by him at under any State.
United States. The term military or naval any time although not then actually re h Agricultural labor. The term agri forces of the United States includes the duced to possession. To constitute pay cultural labor includes all services per Marine Corps, the Coast Guard, the Army ment in such a case, the wages must be formed Nurse Corps, Female, the Womens Army .credited or set apart to the employee 1 On a farm, in the employ of any per Auxiliary Corps, the Navy Nurse Corps, Fe without any substantial limitation or re son, in connection with cultivating the soil, male, and the Womens Reserve branch of striction as to the time or manner of pay or in connection with raising or harvesting the Naval Reserve.
ment or condition upon which payment is any agricultural or horticultural commodity,

the raising, shearing, feeding, car to be made, and must be made, available to including 405.101 Wagesa Ip g e n e r a l.
ing for, training,and management of live him so that they may be drawn upon at stock, bees, poultry, and fur-bearing animals The term wages means all remunera-
any time, and their payment brought and wildlife.
tion for services performed by an em within his control and disposition.
2 In the employ of the owner or tenant ployee for his employer unless specifically or other operator of a farm, in connection excepted under section 1621 a or sec SUBPART B DEFINITIONS
with the operation, management, conserva tion, improvement, or maintenance of such-, tion 1622 g. See 405.102 and S u b c h a p t e r D C o l l e c t io n o f I n c o m e T ax at 405.204.
farm and its tools and equipment, or in sal S o u r c e o n W ages The name by which the remuneration vaging timber or clearing tend of brush and S e c . 1621. D e f in it io n s as added b y s e c . s other debris left by a hurricane, if the major for services is designated is immaterial.
ft , CURRENT TAX PAYM ENT ACT OF 1 9 4 3 .
part of such service is performed on a farm.
Thus, salaries, fees, bonuses, commis As used in this subchapter Subchapter D
3 In connection with the production or of Chapter 9
sions on sales or on insurance premiums, harvesting of maple sirup or maple sugar or a Wages. The term "wages means all any commodity defined as an agricultural pensions, and retired pay are wages remuneration other than fees paid to ft commodity in section 15 g of the Agricul within the meaning of the statute if paid