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3842

FEDERAL REGISTER, Friday, September 8, 1939

T. D. 4934
United States Government and of in strumentalities thereof.
R egulations 91, as A mended, R elating For purposes of this exenfption the to E mployees T ax and the E m
citizenship of the employee is likewise ployers T ax U nder T itle V U I of the immaterial.
S ocial S ecurity Act, and S uch R egu 2
Immediately preceding article 504 lations as M ade Applicable to the I nternal R evenue C ode, F urther section 400.504, Title 26, Code of Fed Amended eral Regulations, the following is in serted:
exemption from taxation of services S e c t io n 902 p o p t h e S ocial S ecurity A ct A m e n d m e n t s o f 1939

No tax shall be collected under title IX of the Social Security Act or under the Federal Unemployment Tax Act, with respect to services rendered prior to January 1, 1940, which are described in subparagraphs 1 1 and 12 of sections 1607 c of the Internal Revenue Code, as amended, and any such tax hereto fore collected including penalty and in terest with respect thereto, if any, shall be refunded in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund.
A rt. 503% Sec. 400.503%, Title 26, Code of Federal Regulations Refund under section 902 ./ of the Social Se curity Act Amendments of 1939. Any tax including interest or penalty, if any paid with respect to services ren dered prior to January 1, 1940, which are described in paragraph 11 or 12
of section 1607 c of the Federal Unem ployment Tax Act, as amended by sec tion 614 of the Social Security Act Amendments of 1939 see article 206 9
section 400.206 9, Title 26, Code of Federal Regulations, 1939 Sup., may be refunded to the person who paid the amount of such tax to, the collector.
No interest shall be allowed or paid by the Government on the amount of any such refund. Every claim for such re fund shall be made on Form 843 in ac cordance with the provisions of this ar ticle apd article 503 section 400.503, Title 26, Code of Federal Regulations, relating to refund and credit of taxes erroneously collected. A claim , which does not comply with these requirements will not be considered for any purpose as a claim for refund.
This Treasury Decision is issued under the authority contained in section 908
of the Social Security Act 49 Stat. 643;
42 U.S.C.,s Sup. IV, 1108, and sections 1609 and 3791 of the Internal Revenue Code 53 Stat., P art 1; and interprets section 902 f of the Social Security Act Amendments of 1939 Public, No. 379, 76th Cong., 1st sess. and section 1607
c 11 and 12 of the Federal Unem ployment Tax Act, as amended by sec tion 614 of such Social Security Act Amendments of 1939
seal
G u y T. H elvering,
Commissioner of Internal Revenue.
Approved, September 6, 1939.
J ohn W. H anes ,

11 Service performed in the employ RENDERED PRIOR TO JANUARY 1, 1940, IN
a foreign government including service THE EMPLOY OF FOREIGN GOVERNMENTS a consular or other officer or employee AND CERTAIN OF THEIR INSTRUMENTAL a nondiplomatic representative;
12 Service performed in the employ ITIES

To Collectors of Internal Revenue and Others Concerned:
In order to conform Regulations 91,1
approved November 9, 1936 Part 401, Title 26, Code of Federal Regulations, as amended, relating to the employees tax and the employers tax under Title v m of the Social Security Act, and such regulations as made applicable to the Internal Revenue Code by Treasury Decision 4885,2 approved February 11, 1939 Part 465, Subpart B, of suoh Title 26, to section 902 f of the Social Se curity Act Amendments of 1939, ap proved August 10, 1939 Public, No. 379, 76th Cong., 1st sess., each of such reg ulations are further amended as follows:
1 Immediately after article 13, as amended by Treasury Decision 4801,3 ap proved April 28, 1938 section 401.13, Title 26, Code of Federal Regulations, the following is inserted:
S e c t io n 902 F o p t h e S ocial S ecurity A ct a m e n d m e n ts o f 1939

No tax sball be collected under title VUI of the Social Security Act or under the Federal Insurance Contributions Act V with respect to services ren dered prior to January 1, 1940, which are described in subparagraphs 11 and 12
of sections 1426 b of the In ternal Revenue Code, as amended, and any such tax heretofore collected includingpen alty and interest with respect thereto, if any, shall be refunded in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax.
No interest shall be allowed or paid on the amount of any such refund.
S e c t io n 607 o f t h e S ocial S ec u r ity Act AMENDMENTS OF 1939

Subchapter A of chapter 9 of the Internal Revenue Code is amended by adding at the end thereof the following new section:
S e c . 1432. This subchapter may be cited as the Federal Insurance Contributions Act.
S e c t io n 606 o f t h e S ocial S ecu r ity Act AMENDMENTS OF 1939

Effective January 1, 1940, section 1426 of the Internal Revenue Code is amended to read as follows;
S ec . 1426. D e f in it io n s .
When used in this subchapter

b E m p l o y m e n t . The term employ ment means any service performed prior to January 1, 1940, which was employment as defined in this section prior to such date, and any service, of whatever nature, per formed after December 31, 1939, by an em-

Acting Secretary of the Treasury.
F. R. Doc. 39-3271; Filed, September 7, 1939;
11:06 a. m.

ployee for the person employing him, irre spective of the citizenship or residence of either, A within the United States, or B
on or in connection with an American vesselunder a contract of service which is entered into within the United States or during the performance of which the vessel touches at a port in the United States, if the employee is employed on and in connection with such vessel when outside the United States, except
i l F.R. 1764.
4 F.R. 879 DI.
83 FJR. 1005 DI.

of as or
of an instrumentality wholly owned by a foreign government A If the service is of a character simi lar to that performed in foreign countries by employees of the United States Govern ment or of an instrumentality thereof;
and B If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof ex emption is claimed, grants an equivalent exemption with respect to similar service perforrfted in the foreign country by em ployees of the United States Government and of instrumentalities thereof;

Art. 13 % Sec. 401.13%, Title 26,
Code of Federal Regulations Exemp tion from taxation of services performed in the employ of foreign governments and certain of their instrumentalities a Service performed in the employ of a foreign government. . Service , per formed in the employ of a foreign gov ernment is not subject to the taxes.
The exemption embraces not only serv ices performed by ambassadors, minis ters, and other diplomatic representa tives but also includes services per formed as a consular or other officer or employee of a foreign government or as a nondiplomatic representative thereof.
For purposes of the exemption, the citi zenship of the employee is immaterial.
It is also immaterial whether the foreign government grants an equivalent exemp tion with respect to similar services per formed in the foreign country by citizens of the United States.
"b Service performed in the employ of certain instrumentalities of foreign governments. Service performed in the employ of certain instrumentalities of a foreign government is likewise not sub ject to the taxes. The exemption ex tends to all services performed in the employ of an instrumentality of the gov ernment of a foreign country, without distinction between those exercising functions of a governmental nature and those exercising functions of a pro prietary nature; Provided:
1 The instrumentality is wholly owned by the foreign government;
2 The services are of a character similar to those performed in foreign Countries by employees of the United States or of an instrumentality thereof;
and 3 The Secretary of State certifies to the Secretary of the Treasury th at the