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(i) Attainment of Age 72---------------------------------

(k) Noncovered Remunerative Activity Outside the United

States Defined-------------------------------------

(1) Good Cause for Failure to Make Required Reports-------

Sec. 204. Overpayments and Underpayments.-------------------------

(a) Adjustment of Errors in Payments.----------------------

(b) When Adjustment or Recovery of Overpayment Not Made--

(c) Nonliability of Certifying or Disbursing Officer-----------

Sec. 205. Evidence, Procedure, and Certification for Payment-----------

(a) Authority of Secretary to Make Rules and Regulations to

Carry Out Provisions of Title II----------------------

(b) Decisions by Secretary Regarding Rights of Claimants-----
(c) Earnings Records Maintained by Secretary; Time Limita-
tion for Revisions-----------------------------------

(d) Authority of Secretary to Issue Subpoenas---------------

(e) Contumacy or Failure to Obey Subpena------------------

(f) Privilege Against Self-Incrimination---------------------

(g) Review of Secretary's Decision by Court-----------------
(h) Finality of Secretary's Decision-------------------------
(i) Certification by Secretary for Payment------------------
(j) Authority of Secretary to Certify Payment of Benefits to
Someone Other Than the Beneficiary------------------

(k) Settlement of Claims of Incompetents.--------------------

(1) Authority of Secretary to Delegate Powers---------------

(m) Repealed---------------------------------------------

(n) Joint Payments---------------------------------------

(o) Crediting of Compensation Under the Railroad Retirement

ot------------------------------------------------

(p) Special Rules in Case of Federal Service Regarding Deter-
minations as to Periods of Service, Remuneration, etc.----

Sec. 206. Representation of Claimants Before the Secretary-------------

Sec. 207. Nonassignability of Benefits--------------------------------

Sec. 208. Penalties-------------------------------------------------

(a) False Statements to Obtain Increase in Benefits-----------

(b) False Statements on Applications-----------------------

(c) False Statements Made for Use in Determining Rights to

Payments------------------------------------------

(d) Fraudulent Concealment or Failure to Disclose Events
Affecting Initial or Continued Right to Payment--------
(e) Willful Conversion of Benefits by Representative Payee----

• 209. Wages---------------------------------------------------

(a) Wage Maximum--------------------------------------

(b) Payments Under Plan or System Excluded.---------------

(c) Retirement Pay Excluded

(d) Sick Pay Excluded.------------------------------------

(e) Payments to or by Trust Exempt from Tax Under Internal

Revenue Code Excluded.-----------------------------

(f) Payment of Employee Tax by Employer Excluded.--------

(g) Payments in Kind and Certain Cash Payments for Domestic

Employment or Employment Not in Course of Employer's

Trade or Business, Excluded.--------------------------

(h) Remuneration For Agricultural Labor—When Excluded----
(i) Remuneration Paid After Retirement Age—When Excluded-
(j) Remuneration Paid to Homeworkers—When Excluded-----

Sec. 210. Employment---------------------------------------------

(a) Employment; Excluded Employment Defined-------------

(b) When Included and Excluded Service Performed During

Pay Period-----------------------------------------

(c) American Vessel Defined-------------------------------

(d) American Aircraft Defined-----------------------------

(e) American Employer Defined----------------------------

(f) Agricultural Labor Defined-----------------------------

(g) Farm Defined-----------------------------------------

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Employment—Continued

(h) State Defined-----------------------------------------

(i) United States Defined---------------------------------

(i) Employee Defined-------------------------------------

(k) Covered Transportation Service Defined-----------------

(1) Service in the Uniformed Services Defined----------------

(m) Member of a Uniformed Service Defined-----------------

(n) Crew Leader Defined----------------------------------

Self-Employment-----------------------------------------

(a) Net Earnings from Self-Employment Defined-------------

(b) Self-Employment Income Defined-----------------------

(c) Trade or Business Defined------------------------------

(d) Partnership and Partner Defined------------------------

(e) Taxable Year Defined---------------------------------
(f) Computing Deceased's Net Earnings From Self-Employment
When Partnership Taxable Year Ends Because of Death-

Crediting of Soon Income to Calendar Quarters----

(a) Calendar Taxable Year--------------------------------

(b) Taxable Year Other Than a Calendar Year

Quarter and Quarter of Coverage---------------------------

(a) Definitions-------------------

(b) Crediting of Wages Paid in 1937

Insured Status for Purposes of Old-Age and Survivors Insurance

Benefits-----------------------------------------------

(a) Fully Insured Individual-------------------------------

(b) Currently Insured Individual---------------------------

Computation of Primary Insurance Amount------------------

(a) Primary Insurance Amount-----------------------------

(b) Average Monthly Wage--------------------------------

(c) Primary Insurance Amount Under 1954 Act--------------

(d) Primary Insurance Benefit Under 1939 Act---------------

(e) Maximum Creditable Earnings; Rounding of Average

Monthly Wage; Certain Wages and Self-Employment

Income Not Counted.--------------------------------

(f) Recomputation of Benefits-----------------------------

(g) Rounding of Benefits----------------------------------

(h) Exclusion, Under Certain Circumstances, of Remuneration

Paid to Public Health Service Reserve Officer for Service

Prior to July 1, 1960---------------------------------

Definitions-----------------------------------------------

(e) Wage Credits for Military Service After World War II-----
(f) Waiver of Rights to Civil Service Retirement Annuity by
Widow or Child as Condition of Entitlement to Social
Security Benefits------------------------------------

(g) Reimbursement of Trust Fund for Cost of Wage Credits for

Certain Military Service-----------------------------

(h) Wage Credits for American Citizen's World War II Service
in Armed Forces of U.S. Allies------------------------

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ployees------------------------------------------------ 101

(a) Purpose of Agreement--------------------------------- 101

(b) Definitions of Terms Used in This Section--------------- 102

(c) Services Covered-------------------------------------- 102

(d) Positions Covered by Retirement Systems---------------- 104

(e) Payments and Reports by States------------------------ 109

(f) Effective Date of Agreement---------------------------- 110

(g) Termination of Agreement----------------------------- 111

(h) Deposits in Trust Fund; Adjustments-------------------- 111

(i) Purpose of Regulations Issued Under this Section--------- 112

(j) Result of State Failure to Make Payments Required Un-

der Agreement------------------------------------- 112

(k) Instrumentalities of Two or More States----------------- 112

(1) Delegation of Functions-------------------------------- 113

(m) Wisconsin Retirement Fund---------------------------- 114

(n) Modification of Agreement to Apply to Certain Positions

No Longer Covered by Retirement Systems---------- 114

(o) Modification of Agreement to Certain Employees of the

State of Utah-------------------------------------- 114

(p) Modification of Agreement to Apply to Policemen and Fire-

men in Certain States------------------------------- 115

(q) Time Limitation Assessments.-------------------------- 115

(r) Time Limitation on Credits and Refunds---------------- 117

(s) Review by Secretary of Assessment; Allowance or Disallow-

ance of Claim for Credit or Refunds------------------- 118

(t) Review by Court------------------------------------- 118

Sec. 219. Repealed. [Effective Date in Case of Puerto Rico]----------- 119

Sec. 220. Disability Provisions Inapplicable If Benefit Rights Impaired.-- 119

Sec. 221. Disability Determinations---------------------------------- 119

(a) Disability Determination to be Made by State Agency----- 119

(b) Federal State Agreements.------------------------------ 119

(c) Review by Secretary on His Own Motion of Disability

Determinations Made by State----------------------- 119

(d) Individual Dissatisfied by Determination Entitled to Hear- 1

ing------------------------------------------------ 119

(e) Roboment of States For Cost of Carrying Out Federal-

State Agreements----------------------------------- 120

(f) Use of Payments by States----------------------------- 120

(g) Disability Determinations Made by Secretary------------ 120

Sec. 222. Rehabilitation Services------------------------------------ 120

(a) Referral for Rehabilitation Services---------------------- 120

(b) Deductions on Account of Refusal to Accept Rehabilitation

Services-------------------------------------------- 120

(c) Period of Trial Work---------------------------------- 121

Sec. 223. Poio Insurance Benefit Payments.---------------------- 122

(a) Disability Insurance Benefits--------------------------- 122

(b) Filing of Application----------------------------------- 123

(c) Definitions------------------------------------------- 124

Sec. 224. Repealed. [Reduction of Benefits Based on Disability]-------- 124

Sec. 225. Suspension of Benefits Based on Disability------------------- 125

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ized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—

(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1,1951; and

(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1,1951; and

(3) the taxes imposed by subchapter A of chapter 9 of such Code with respect to wages (as defined in section 1426 of such Code), and by chapter 21 of the Internal Revenue Code of 1954 with respect to wages (as defined in section 3121 of such Code) x reported to the Commissioner of Internal Revenue pursuant to section 1420 (c) of the Internal Revenue Code of 1939 after December 31, 1950, or to the Secretary of the Treasury or his delegates pursuant to subtitle F of the Internal Revenue Code of 1954 after December 31, 1954,2 as determined by the Secretary of the Treasury by applying the applicable rates of tax under such subchapter or chapter 21 to such wages, which wages shall be certified by the Secretary of Health, Education, and Welfare3 on the basis of the records of wages established and maintained by such Secretary in accordance with such reports, less the amounts specified in clause (1) of subsection (b) of this section; and

(4) the taxes imposed by subchapter E of chapter 1 of the Internal Revenue Code of 1939, with respect to self-employment income (as defined in section 481 of such Code), and by chapter 2 of the Internal Revenue Code of 1954 with respect to selfemployment income (as defined in section 1402 of such Code) * reported to the Commissioner of Internal Revenue on tax returns under such subchapter or to the Secretary of the Treasury, or his delegate on tax returns under subtitle F of such Code, as determined by the Secretary of the Treasury by applying the applicable rate of tax under such subchapter or chapter to such self-employment income, which self-employment income shall be certified by the Secretary of Health, Education, and Welfare on the basis of the records of self-employment income established and maintained by the Secretary of Health, Education, and Welfare in accordance with such returns, less the amounts specified in clause (2) of subsection (b) of this section.

'See p. 335.

'For deposits In Trust Fund on account of taxes on remuneration considered wages pursuant to agreements entered Into by domestic corporations with respect to their foreign subsidiaries, see sec. 3121 (1) (6) of the Internal Revenue Code of 1954, p. 335.

"Formerly the (Federal Security) Administrator. See "Admlnlitratlon of Social Security Act" under Preface, p. III.

4 See p. 325.

The amounts appropriated by clauses (3) and (4) shall be transferred from time to time from the general fund in the Treasury to the Federal Old-Age and Survivors Insurance Trust Fund, and the amounts appropriated by clauses (1) and (2) of subsection (b) shall be transferred from time to time from the general fund in the Treasury to the Federal Disability Insurance Trust Fund, such amounts to be determined on the basis of estimates by the Secretary of the Treasury of the taxes, specified in clauses (3) and (4) of this subsection, paid to or deposited into the Treasury; and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in such clauses (3) and (4) of this subsection.

(b) There is hereby created on the books of the Treasury- of the United States a trust fund to be known as the "Federal Disability Insurance Trust Fund". The Federal Disability Insurance Trust Fund shall consist of such amounts as may be appropriated to, or deposited in, such fund as provided in this section. There is hereby appropriated to the Federal Disability Insurance Trust Fund for the fiscal year ending June 30, 1957, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—

(1) y2 of 1 per centum of the wages (as defined in section 3121 of the Internal Eevenue Code of 1954) ° paid after December 31, 1956, and reported to the Secretary of the Treasury or his delegate pursuant to subtitle F of the Internal Revenue Code of 1954, which wages shall be certified by the Secretary of Health, Education, and Welfare on the basis of the records of wages established and maintained by such Secretary in accordance with such reports; and

(2) % of 1 per centum of the amount of self-employment income (as defined in section 1402 of the Internal Revenue Code of 1954)6 reported to the Secretary of the Treasury or his delegate on tax returns under subtitle F of the Internal Revenue Code of 1954 for any taxable year beginning after December 31, 1956, which self-employment income shall be certified by the Secretary of Health, Education, and Welfare on the basis of the records of self-employment income established and maintained by the Secretary of Health, Education, and Welfare in accordance with such returns.

(c) With respect to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (hereinafter in this title called the "Trust Funds") there is hereby created a body to be known as the Hoard of Trustees of the Trust Funds (hereinafter in this title called the "Board of Trustees") which Board of Trustees shall be composed of the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health, Education, and Welfare, all ex officio. The Secretary of the Treasury shall be the Managing Trustee of the Board of Trustees (hereinafter in this title

• See p. 335. « See p. 325.

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