Je veux savoir à propos de…

FEDERAL

VOLUME I

REGISTER
1934

NUMBER 170

O JS/ITEO

Washington, Saturday, Novem ber 7, 1936
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T. D. 4704

I dentification of T axpayers U nder T itle V m of the S o
cial S ecurity A ct . A ssignment of I dentification N u m
bers to E mployers and A ccount N umbers to E mployees
To Collectors of Internal Revenue and Others Concerned:
P aragraph A. Section 801 of the Social Security Act pro vides, in part:
In addition to other taxes, there shall be levied, collected, and paid upon the income of every individual a tax equal to the fol lowing percentages of the wages as defined in section 811 re ceived by him after December 31, 1936, with respect to employ ment as defined in section 811 after such date:
1 With respect to employment during the calendar years 1937, 1938, and 1939, the rate shall be 1 per centum.

P ar. B. Section 802 a of the Social Security Act pro
vides:
The tax imposed by section 801 shall be collected by the em ployer of the taxpayer by deducting the amount of the tax from the wages as and when paid. Every employer required so to de duct the tax is hereby made liable for the payment of such tax, and is hereby indemnified against the claims and demands of any person for the amount of any such payment made by such employer.

P ar. C. Section 804 o f the Social Security Act provides, in
7 Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions;
8 Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention .of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

Section 11 of the Carriers Taxing Act, approved August 29, 1935 49 Stat. 974, provides:
The term employment, as defined in subsection b of section 811 of Title v m of the Social Security Act, shaU not include serv ice performed in the employ of a carrier as defined in subdivision a of section 1 of this Act.

Pr . E. Section 1101 a of the Social Security Act pro vides, in part:
When used in this Act 1 The term State includes Alaska, Hawaii, and the District of Columbia.
2 The term United States when used in a geographical sense means the States, Alaska, Hawaii, and the District of Columbia.
3 The term person means an individual, a trust or estate, a partnership, or a corporation.
4 The term corporation includes associations, joint-stock companies, and insurance companies.

6 The term employee includes an officer of a corporation.

P ar. F. Section 807 of the Social Security Act provides, in
part:

a The taxes imposed by this title shall be collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury and shall be paid into the Treasury of the United In addition to other taxes, every employer shall pay an excise tax, with respect to having individuals in his employ, equal to States as internal-revenue collections.
b Such taxes shall be collected and paid In such manner, at the following percentages of the wages as defined in section 811
paid by him after December 31, 1936, with respect to employment such times, and under such conditions, not inconsistent with this title either by making and filing returns, or by stamps, coupons, as defined in section 811 after such date:
1 With respect to employment during the calendar years 1937, tickets, books, or other reasonable devices or methods necessary or helpful in securing a complete and proper collection and pay 1938, and 1939, the rate shall be 1 per centum.
ment of the tax or in securing proper identification of the tax

payer, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.
P ar. D. Section 811 o f the Social Security Act provides:
c All provisions of law, including penalties, applicable with respect to any tax imposed by section 600 or section 800 of the When used in this title Revenue Act of 1926, and the provisions of section 607 of the Rev a The term wages means all remuneration for employment, including the cash value of all remuneration paid in any medium enue Act of 1934, shaU, insofar as applicable and not inconsistent other than cash; except that such term shall not include that part with the provisions of this title, be applicable with respect to the of the remuneration which, after remuneration equal to $3,000 has taxes imposed by this title.
been paid to an individual by an employer with respect to employ

ment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year.
P ar. G. Section 1102 a of the Revenue Act of 1926 pro b The term employment means any service, of whatever vides:
nature, performed within the United States by an employee for his employer, except Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such 1 Agricultural labor;
statements, make such returns, and comply with such rules and 2 Domestic service in a private home;
3 Casual labor not in the course of the employers trade or regulations, as the Commissioner, with the approval of the Sec business;
retary, may from time to time prescribe.
4 Service performed by an individual who has attained the P ar. H. Section 1114 a of the Revenue Act of 1926 pro age of sixty-five;
5 Service performed as an officer or member of the crew of vides:
a vessel documented under the laws of the United States or of Any person required under this Act to pay any tax, or required any foreign country;
6 Service performed in the employ of the United States Gov by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purernment or of an instrumentality of the United States;

part:

2023