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INDEX

REFKRENCES ARE TO PAGE NUMBERS

—A—

Abolition of offices, reorganization, 41(i
Actuarial reduction of women's benefits,

31

Additional deductions, 42, 240
Adjustment of benefits on over- or un-
derpayments, 48
Adjustment of taxes:

employment taxes, 385

State deposits in Trust Fund, 111
Adopted child's eligibility for benefits,

90
Advisory Council for Social Security

Financing, 209
Age 50, 205
Age 62, 31, 89
Age 65, 17, 89
Age 72, 47
Agent-drivers, 67
Agent's liability under unemployment

law, 377
Agricultural Act of 1949, as amended,

text, 417

Agricultural employment denned, 420
Agricultural labor:

Act of August 11,1939, 434

casual labor, 59

crew leader, 71, 353

definition, 66, 375

foreign workers, 60, 417

quarters of coverage, 77

salvage or clearing land, 343

services constituting, 66, 343, 375

share farmers, 65, 71, 325, 341

wages paid, 59, 337
Aid to blind, 157-161
Aid to crippled children, 138-140
Aid to dependent children, 129-133
Aid to permanently and totally disabled,

171-175

Aircraft employment, 60, 249, 338
Alien nonpayment provisions, 36
Aliens, deportable, 454
Allied armed forces, service in, 101
Amendments to Social Security Act:

1939 (Title IX), 185

1946, 185

1950, 185-187

1952, 187-190

1954, 190-204

1956, 204-213

1957, 213-215

1958, 215-221

1959, 221

1960, 221-223

American aircraft, defined, 65, 343
American employer, defined, 66, 344
American Samoa. (See Samoa.)
American vessel, defined, 65, 343, 376
Annual earnings test, 42
Annual report of earnings, 45
Annuities as wages, 58, 336, 370
Application for benefits (see also spe-
cific benefit):
presumed filing, 35
survivors of veterans or service-
men, 31, 452
Appropriations:
aid to blind, 157
aid to crippled children, 138
aid to dependent children, 129
aid to permanently and totally dis-
abled, 171

child welfare services, 135
employment security, 148
maternal and child health services,

135

old-age assistance, 1
Approval of State aid plans:
aged, 2

blind individuals, 157, 187
crippled children, 139
dependent children, 129
maternal and child welfare, 136
permanently and totally disabled,

171
Approval of State unemployment laws,

366
Arizona Teachers' Retirement System,

191

Armed forces. (See Servicemen.)
Armed services, civilian employees, 61,

338

Assignment of benefits, 56, 453
Attainment of age 50, 205
Attainment of age 62, 31, 89
Attainment of age 65,17
Attainment of age 72,47
Attorney:

claimant's representative, 56
self-employed, 255

Average monthly wage (see also Com-
putations):

benefit formula, 82
computation, 82
conversion table, 80
definition, 82, 240, 256, 268
drop-out, 82, 207
fractions of a dollar, 84

Average monthly wage—Continued
recomputations, 85-88
special starting and closing dates,

208
wages not counted, 84, 258, 269

—B—

Banks, national, 368
Beneficiary:

earnings, effect on benefits, 40-44

fails to report deduction event, 44

report of earnings, 45
Benefits:

adjustment for age (women), 31-35

aliens outside the U.S., 36-38

application for, 17-31, 452

assignment of, 56, 453

attachment, exemption from, 56, 453

certification for payment, 54

child's, 19, 265

computation, 80-85

correlation of payments, 426

deaths before 9/50, 199

deceased veterans, 96-101

deductions. (See Deductions from
benefits.)

disability insurance benefits (see
also Disability insurance bene-
fits), 122

disabled children, 19

husband's, 18, 200

joint payment, 54

lump-sum death payments, 26, 235

lump-sum payments under 1935
law, 185, 247

maximum, 38, 244

minimum, 30, 204

mother's insurance benefits, 24

old age insurance benefits, 17, 31

overpayments, 48

parent's insurance benefits, 25

procedure for payment, 48

Railroad Retirement Act, 29, 54

recomputation, 85, 192, 258

reduction of:

disability cases, 283
maximum involved, 38, 244
women age 62 to 64, 31-35

rounding of, 89, 190

simultaneous entitlement to, 29, 266

suspension:

aliens outside U.S., 36-38
based on disability, 125
no child in care, 41
work provision, 40-44

terminated on deportation, 30

terminated on treason conviction,
38

Trust Funds, payment from, 17

underpayment, 48

veterans', 96-101, 269, 435-454

widower's, 22, 200

widow's, 21
Blind, aid to, 157-161
Blindness as disability, 93
Bonneville Power Administrator, 368,
376

Burial benefits for veterans, 445
Burial expenses, payment, 26, 265

—C—

Calendar quarter, defined, 77
California, certain employees in, 223
Capital gains and losses, self-employ-
ment, 72, 325
Carrier, defined, 359
Casual labor, 59, 234, 337,371
Central file, aliens' records, 458
Certificates of waiver (election):

ministers, etc., 329

nonprofit organizations, 346

failure to file, 202
Certification, benefit payments, 54
Charging excess earnings to months,

42-^4

Charitable organizations. (See Non-
profit organizations.)
Child:

benefits paid to, 19, 265

increase in, 229

definition, 90

dependent child, defined, 133

disabled, 19, 204

welfare services, 141-144
Children's Bureau, 411
Chiropractors, 255
Christian Science practitioners, 76

waiver certificates, 329
Citizen of Puerto Rico, defined, 297, 407
Civil Air Patrol, 480
Civil Service Retirement Act, 433
Civilian employees of:

armed forces, 61, 338

National Guard, 102,190
Claim for benefits. (See Application

for benefits.)

Clergymen. (See Ministers.)
Closing date, 190,195, 299
Coal mining, Act of August 13, 1940,

431-433

Coast and Geodetic Survey, 70,352
Commission-drivers, 67, 342
Commissioner of Social Security, 145,

416

Commodity Stabilization Service com-
mittees, 338

Communist organizations, 65, 341
Communist party membership, federal

employees, 476
Community income, self-employment,

72, 325

Company, defined, 359
Compensation, defined, 54,358, 374
Compensation for veterans, 446
Computation date, defined, 365
Computations:

average monthly wage. (See Aver-
age monthly wage.)

closing date, 190,195,299

conversion table, 80-81, 257

drop-out, 82, 207

excluded wages and income, 84,
258, 269

Computations—Continued

fractional part of dollar, 84
maximum benefits, 84
methods applicable, 80-85
primary Insurance amount (see

alto Primary amount), 80
primary Insurance benefit, 83, 240
special starting and closing date,

208, 290

starting date, 209
Constructive payments, taxes deducted,

354, 376

Contributions, defined, 374
Conversion table, 80-81, 257
Cooperative services prior to 1951, 186
Coordination of grant-in-ald programs,

412

Corporations:
defined, 39(5

officer as employee, 67, 342, 374
Correlation of payment, RUA-SSA, 420
Coverage (see also Employment):

exclusions from, 00-65, 248-253,

371-373

Included-excluded rule, 65, 342, 373
quarter of, 77

Coverage group, defined, 102
Covered transportation service, 345
Creation of Department of Health, Ed-
ucation and Welfare, 415
Credit unions, Federal employment, 61,

338
Credit unions in District of Columbia,

335
Crediting of:

compensation, railroad, 54
earnings to calendar quarters, 76
quarters of coverage before 1951,

226

railroad service under SSA, 426
wages paid in 1937, 78
Crew leader, 71, 353
Crippled children, aid to, 138-140
Currently insured individual, 79, 241

—D—

Death before 1940, 226

Death before 9/50 cases, 199

Deceased veterans, 96-101

Deceased wage earner, recomputation,
85-S8

Decisions of Secretary, 48

Declaration of purpose, public assist-
ance, 212

Deductions from benefits:
additional, 42, 246
annual earnings test, 42-44
annual report of earnings, 45
charging earnings to months, 42-44
deemed, based on State agreement,

191

dependents', 41, 245
failure to have child in care, 41,

245, 266
general, 40-44
more than one event occurs, 42

Deductions from benefits—Continued
IK'iialty deductions, 42, 24<(
refusal to accept rehabilitation

services, 120
when not required, 47, 266

Deductions of tax from wages, 354

Downed marriage, 91

IX'linitious. (Sec specific terms in this
Index.)

Dentists, 255

Department of Health, Education &
Welfare, Creation of, 415

Dependent children, aid to, 129-133

Deportation of primary beneficiary, 30

Deposits in Trust Fund, 111

Disability, defined, 93, 124

Disability insurance benefits:
applications for, 123
female beneficiary, 36
individual attaining age 50, 205
insured status required, 124, 232
offset, 283

vocational rehabilitation, 120, 271
waiting period, 124

Disability, period of:

crediting quarters of coverage, 77
denned, 93

determination of, 119, 271
excluded in computation, 82
impairment of benefit rights, 119

Disability, trial work period, 121

Disclosure of information, 164

District of Columbia Credit Unions, 335

Dividends, 72, 325

Doctors, 75, 329

Domestic service:

computation of wages, 344
coverage and wages, 59, 336

Driver-agents, 67, 342

Drop-out provisions, 82, 207

—E—

Earnings (see also Wages & Self-em-
ployment income):

charging of, work after retirement,

42-44

records, 48, 378

Educational organizations. (See Non-
profit organizations.)
Election of coverage:

foreign subsidiaries of American

employers, 349
ministers, etc., 329
nonprofit organizations, 346
state and local employees, 104
Employee:

defined, 67, 102, 355, 374
receipt for withheld tax, 379

failure to furnish, 393, 394
Employee representative, defined, 356
Employer:

American, defined, 66, 344
contributions to employee benefit

plans, 58, 336, 370
defined, 355, 369
failure to file tax return, 392
tax on payroll, 334

Employment (see also specific occupa-
tion):

agent-drivers, 67, 342
agricultural. (See Agricultural

labor.)

aircraft employment, 60, 234, 337
casual labor, 59, 234, 337, 371
civilian employee of armed serv-
ices, 61, 338

commission drivers, 67, 342
Communist organizations, 65, 341
denned, 60, 234, 237, 337, 371
domestic service. (See Domestic

service.)
excluded services, 60-65, 248-253,

371-373

family members, 61, 250, 337, 371
federal. (See Federal employ-
ment. )
foreign agricultural workers, 60,

417-420
foreign government, for, 64, 341,

372

hoineworkers, 67, 342
included and excluded services,

65, 342, 373
international organizations, 65, 342,

372

interstate employees, 112
maritime, 408
newsboys, 64, 341, 373
not in course of employer's busi-
ness, 59, 234, 337, 371
public transportation system em-
ployees, 68, 345
salesmen, 67, 342

State and local. (See State and
local government employment.)
students. (See Student employ-
ment.)

Employment offices, U.S., 483
Employment security, miscellaneous

provisions, 148-156

Entitlement to benefits (see also spe-
cific benefit), 17-29
Equitable entitlement to lump-sum

death payment, 26, 265
Erroneous payments of unemployment

tax, 377
Espionage and similar crimes, 38, 461-

466

Estimate of revenue reduction, 354
Exemption from tax (see also Non-
profit organizations), 316

—F—
Failure to:

file returns, 392

file waiver certificate by tax-ex-
empt employer, 202
furnish withholding statements to

employees, 393, 394
pay contributions (State and local

employment), 112
False returns, 388
Family benefits, maximum, 80-81

Family employment, 61, 250, 337, 371
Family status, determination, 91
Farm, defined, 67, 375
Federal credit unions, 61, 338
Federal Disability Insurance Trust

Fund, 12
Federal employment:

conviction of certain crimes, 476
coverage by Social Security, 55
definition of "federal service", 176
determinations as to wages, etc.,

353

excepted from coverage, 61, 338, 372
retirement systems, 201
tax on payrolls, 353
unemployment compensation tax,

408

Federal Home Loan Banks, 61, 338
Federal Insurance Contributions Act,

text, 333-354

Federal Old-Age and Survivors Insur-
ance Trust Fund, 12, 262
Federal Security Administrator, 331,

333
Federal Unemployment Tax Act, text,

359-377

Fiduciaries, liability for unemploy-
ment tax, 377
Firemen, 115
Foreign agricultural workers, 60, 417-

420
Foreign government employees, 64, 341,

372

Foreign subsidiaries of domestic cor-
porations, 349

Former wife divorced, defined, 90
$4,800 limitation on taxable earnings,

58, 74, 328, 335

Fractions of a cent, taxes, 384
Fractions of a dollar, computing bene-
fits^

Fraud (see also Penalties), 393, 394
Fringe benefits, 58, 336, 370
Fully insured individual, defined, 79,
268

Garnishment, benefits, exempt, 56, 453
Good cause, failure to file reports, 47
Government employment (See Fed-
eral employment.)
Grants to States:

aid to blind, 157-161
aid to dependent children, 129-133
aid to permanently and totally dis-
abled, 171-175

coordination of programs, 412
crippled children, 138-140
maternal and child welfare, 135-137
old-age assistance, 1-8
research projects, 167
training welfare personnel, 146
unemployment compensation, 126
Guam:

aid to dependent children, 130
government as employer, 383, 385
government employees, 387

Guam — Continued

program extended to, 224

tax collections, 395

tai returns for government em-

ployees, 354

Guaranteed employment account, de-
fined, 365

— H—

Health services, maternal and child,

135-137
Hearings, 48-52

time limit on requesting, 208
Home Loan Banks, Federal, 01, 338
Homeworkers. 59, 67, 336, 342
Hospitalization:

defined, 103

expenses, as wages, 58, 336, 370
Household employment, 59, 336, 344
Hurricane salvage, 434
Husband, defined, 91
Husband's insurance benefits, 18

extension of filing period, 228

proof of support, 200

Immigration & Nationality Act, 454-458
Included and excluded service, 65, 342,

373

Incompetents, benefit payments, 54
Independent contractors, 374
Indians, Navajo & Hopi, 482
Instrumentalities of the United States,

61, 338, 367

when not tax exempt, 335
Insurance payments, as wages, 58, 336,

370

Insurance salesmen, 67, 342
Insured status:

currently insured, 79, 241
disability, 124, 232
fully insured, 79, 268
Interest, as self -employment income, 72,

325

Interest on taxes, 391
Internal Revenue Code of 1939 (ex-

cerpts), 399
Internal Revenue Code of 1954 (ex-

cerpts), 311-398
Internal Security Act, 459-460
International organizations, 64, 253,

341, 373
International Organizations Immuni-

ties Act, 460-461
Internes, 64, 341, 373
Interstate commerce, unemployment

tax, 367
Interstate instrumentalities, employ-

ment, 112

Investigations, witnesses, 52
Investment of Trust Funds:

Federal OASI & Disability Trust

Funds, 12
Unemployment Trust Fund, 154

Joint payment of benefits, 54
Judicial review of Secretary's decisions,
53

—K—

Korean conflict veteran, defined, 450

Lawyer. (See Attorney.)
Levy, benefits exempt from, 56, 453
Life insurance salesmen, 67, 342
Limitation periods:

assessment & collection of employ-
ment tax, 388-390
claims for tax refund or credit, 389
Local governments. (See State & local

government employment.)
Lumj)-sum death payments, 26, 235
death before September 1950, 185
extension of filing period for, 31
Lump-sum payments under 1935 law,
185, 247

—it-
Magazine vendors and distributors, 64,

341 373
Mail ' franking privileges, U.S.E.S.,

485

Maine, teachers in, 219
Marital status, determination of, 91
Maritime employment, 60, 337, 343, 368,

434
Maternal and child health services,

135-137

Maximum benefits, 38, 244
Maximum earnings in year, 58, 74, 328,

335

Maximum family benefits, table, 80
Medical care:

aid to blind, 161
aid to dependent children, 133
aid to permanently and totally dis-
abled, 175

crippled children, 140
maternal and child welfare, 137
old-age assistance, 7
Medical expenses, as wages, 58, 336, 370
Merchant seamen. (See Seamen.)
Mexican agricultural workers, 419
Military service, 96-101, 352
Minimum benefits, 30, 204
Mining of coal, Act of August 13, 1940,

431^33
Ministers:

election of coverage, 329-332
time extension, 221
employment, excluded, 63, 340
trade or business, 75, 329
Mississippi teachers, 223
Months to which earnings are charged,

42
Mother's insurance benefits, 24

failure to have child in care, 41
Municipal employees. (See State & lo-
cal government employment.)

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