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(2) any individual (except an officer of a corporation) who is not an employee under sucn common law rules, (j) State, United States, And Citizen.—For purposes of this chapter—

(1) State.—The term "State" includes the District of Columbia and the Commonwealth of Puerto Rico.

(2) United States.—The term "United States" when used in a geographical sense includes the States, the District of Columbia, and the Commonwealth of Puerto Rico.

An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered for purposes of this section, as a citizen of the United States.*6

(k^ Agricultural Labor.—For purposes of this chapter, the term "agricultural labor" includes all service performed—

(1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, trainingj and management of livestock, bees, poultry, and fur-bearing animals and wildlife;

(2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;

(3) in connection with the production or harvesting of maple sirup or maple sugar or any commodity defined as an agricultural commodity in section 15 (g) of the Agricultural Marketing Act, as amended (46 Stat. 1550, § 3; 12 U. S. C. 1141J), or in connection with the raising or harvesting of mushrooms, or in connection with the hatching of poultry, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways used exclusively for supplying and storing water for farming purposes; or

(4) in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed as an incident to ordinary farming operations or, in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures

"P. L. 86-70, sec. 22 (a) struck out "Alaska," effective as of January 3, 1959.

P. L. 86-624, sec. 18 (d) struck out "Hawaii, and" effective as of August 21, 1959.

P. L. 86-778, sec. 543 (a) replaced subsection (J) in its entirety effective with respect to remuneration paid after December 31, 1960, for services performed after such date. For subsection (j) as it read prior to this amendment, see p. 410.

used primarily for the raising of agricultural or horticultural commodities, and orchards.

(1) Certain Employees Of Bonneville Power Administrator.— [Repealed.] 47

(m) American Vessel And Aircraft.—*• For purposes of this chapter, the term "American vessel" means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or if any State; and the term "American aircraft" means an aircraft registered under the laws of the United States.49

(n) Vessels Operated By General Agents Of United States.— Notwithstanding the provisions of subsection (c) (6), service performed on or after July 1,1953, by officers and members of the crew of a vessel which would otherwise be included as employment under subsection (c) shall not be excluded by reason of the fact that it is performed on or in connection with an American vessel—

(1) owned by or bareboat chartered to the United States and

(2) whose business is conducted by a general agent of the Secretary of Commerce.

For purposes of this chapter, each such general agent shall be considered a legal entity in his capacity as such general agent, separate and distinct from his identity as a person employing individuals on his own account, and the officers and members of the crew of such an American vessel whose business is conducted by a general agent of the Secretary of Commerce shall be deemed to be performing services for such general agent rather than the United States. Each such general agent who in his capacity as such is an employer within the meaning of subsection (a) shall be subject to all the requirements imposed upon an employer under this chapter with respect to service which constitutes employment by reason of this subsection.

SEC. 3307. DEDUCTIONS AS CONSTRUCTIVE PAYMENTS.

Whenever under this chapter or any act of Congress or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for purposes of this chapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction.

SEC. 3308. INSTRUMENTALITIES OF THE UNITED STATES.

Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such

«This subsection was repealed by P. L. 767, 83d Cong. See p. 400 for sec. 3306 (1) as It read prior to repeal.

•P. L. 86-778, sec. 532 (c) (1) added "and Aircraft" applicable with respect to remuneration paid after 1961 for services performed after 1061.

••P. L. 86-778, sec. 532 (c) (2) struck out the period at the end of the sentence and inserted in lieu thereof a semicolon and the following: "and the term 'American Aircraft mean an aircraft registered under the laws of the United States." fThis amendment is applicable with respect to remuneration paid after 1961 for services performed after 1961.

instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.50 SEC. 3309." SHORT TITLE. This chapter may be cited as the "Federal Unemployment Tax Act."

CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Page

Sec. 3501. Collection and payment of taxes 377

Sec. 3502. Nondeductiliillty of taxes In computing taxable Income 377

Sec. 35O3. Erroneous payments 377

Sec. 3504. Acts to be performed by agents 377

SEC. 3501. COLLECTION AND PAYMENT OF TAXES.

The taxes imposed by this subtitle shall be collected by the Secretary or his delegate and shall be paid into the Treasury of the United States as internal-revenue collections.

SEC. 3502. NONDEDUCTIBILITY OF TAXES IN COMPUTING TAXABLE INCOME.

(a) The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A.

(b) The tax deducted and withheld under chapter 24 shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under subtitle A.

SEC. 3503. ERRONEOUS PAYMENTS.

Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.

SEC. 3504. ACTS TO BE PERFORMED BY AGENTS.

In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary or his delegate, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary or his delegate may specify. Except as may be otherwise prescribed by the Secretary or his delegate, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.

»P. L. 86-778, sec. 531 (d) (1) renumbered former sec. 3308 (Short Title) as 3309 and Inserted a new section 3308 applicable with respect to remuneration paid after 1961 for services performed after 1961. Also see P. L. 86-778, sec. 531 (g), p. 233, for applicability of sec. 3308 to Federal land banks, Federal Intermediate credit banks, and banks for cooperatives.

81 See footnote 50.

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Subtitle F—Procedure and Administration
CHAPTER 61—INFORMATION AND RETURNS

Page

Sec. 6001. Notice or regulations requiring records, statements, and special

returns 378

Sec. 6011. General requirement of return, statement, or list 378

Sec. 6017. Self-employment tax returns 378

Sec. 6020. Returns prepared for or executed by Secretary 379

Sec. 6051. Receipts for employees 379

Sec. 6061. Signing of returns and other documents 380

Sec. 6064. Signature presumed authentic 380

Sec. 6065. Verification of returns 380

Sec. 6071. Time for filing returns and other documents 380

Sec. 6072. Time for filing income tax returns 380

Sec. 6081. Extension of time for filing returns 381

Sec. 6091. Place for filing returns or other documents 381

Sec. 6101. Period covered by returns or other documents , 381

Sec. 6106. Publicity of unemployment tax returns 381

SEC. 6001. NOTICE OR REGULATIONS REQUIRING RECORDS, STATE-
MENTS, AND SPECIAL RETURNS.

Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the judgment of the Secretary or his delegate it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary or his delegate deems sufficient to show whether or not such person is liable for tax under this title.

SEC. 6011. GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST.53

(a) General Rule.—When required by regulations prescribed by the Secretary or his delegate any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary or his delegate. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

(b) Identification Of Taxpayer.—The Secretary or his delegate is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

*******

SEC. 6017. SELF-EMPLOYMENT TAX RETURNS.

Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse.

If!

raSecs. 6011, 6091, 6106, 6152, 6155, and 6161 have been compiled by the United States Department of Labor.

SEC. 6020. RETURNS PREPARED FOR OR EXECUTED BT SECRETARY.

(a) Preparation Of Return By Secretary.—If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary or his delegate may prepare such return, which, being signed by such person, may be received by the Secretary or his delegate as the return of such person.

(b) Execution Of Retubn By Secretary.

(1) Authority Of Secretary To Execute Return.—If any person fails to make any return (other than a declaration of estimated tax required under section 6015 or 6016) required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary or his delegate shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

(2) Status Of Returns.—Any return so made and subscribed by the Secretary or his delegate shall be prima facie good and sufficient for all legal purposes. *******

SEC. 6051. RECEIPTS FOR EMPLOYEES.

(a) Requirement.—Every person required to deduct and withhold from an employee a tax under section 3101 or 3402, or who would have been required to deduct and withhold a tax under section 3402 if the employee had claimed no more than one withholding exemption, shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last payment of remuneration is made, a written statement showing the following:

the name of such person,

the name of the employee (and his social security account er if wages as defined in section 3121 (a) have been paid}, the total amount of wages as defined in section 3401 (a), the total amount deducted and withheld as tax under section 3402,

(5) the total amount of wages as defined in section 3121 (a), and

(6) the total amount deducted and withheld as tax under section 3101.

In the case of compensation paid for service as a member of a uniformed service, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121 (a), computed in accordance with such section and section 3121 (i) (2).

(b) Special Rule As To Compensation Of Members Of Armed Forces.—In the case of compensation paid for service as a member of the Armed Forces, the statement required by subsection (a) shall be furnished if any tax was withheld during the calendar year under section 3402, or if any of the compensation paid during such year is includible in gross income under chapter 1, or if during the calendar

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