NOTE: This section, as amended, is applicable only to the period governed by the

Internal Revenue Code.

(i) The total remuneration with respect to which contributions were required to be paid by the taxpayer under the State law for the calendar year 1939;

(ii) The rate of contributions applied to the taxpayer under the State law for the calendar year 1939;

(1) A certificate of the proper officer of each State (the laws of which required the contributions to be paid) showing, for the taxpayer:

(i) The total amount of contributions required under the State law with respect to the calendar year 1939 (exclu sive of penalties and interest) actually paid on or before the date the Federal return is required to be filed; and

(ii) The amounts and dates of such required payments (exclusive of penalties and interest) actually paid after the date the Federal return is required to be filed.

(2) An affidavit by the taxpayer that no part of any payment made by him into a State unemployment fund for the calendar year 1939, which is claimed as a credit against the tax, was deducted or is to be deducted from the wages of individuals in his employ.

(3) Such other or additional proof as the Commissioner may deem necessary to establish the right to the credit provided for under section 1601 (a) of the Federal Unemployment Tax Act.

(b) Additional credit under section 1601 (b) of Federal Unemployment Tax Act. Additional credit under section 1601 (b) of the Federal Unemployment Tax Act shall not be allowed unless there is submitted to the Commissioner, in addition to the proof required by paragraph (a) above:

(1) A certificate of the proper officer of each State (with respect to the law of which the additional credit is claimed) showing, for the taxpayer who is permitted to pay contributions to such State

(iv) The highest rate of contributions applied under the State law in the calendar year 1939 to any taxpayer having individuals in his employ.

If under the law of such State different rates of contributions were applied to the taxpayer during particular periods of the calendar year 1939, the certificate shall set forth the information

called for in (i), (ii), and (iii) with respect to each such period, as well as the total amount of contributions the taxpayer was required to pay under such law, whether or not paid, and the information called for in (iv).

(2) Such other or additional proof as the Commissioner may deem necessary to establish the right to the additional credit provided for under section 1601 (b) of the Federal Unemployment Tax Act. (I.R.C. 1600, 1601, 1604 (b), 1609, 1611, 53 Stat. 188, 1387, 1391, 1396; 26 U.S.C., Sup., 1600, 1601, 1604 (b), 1609, 1611) [As amended by T.D. 4953, Nov. 9, 1939; 4 F.R. 4587]

NOTE: This section, as amended, is applicable only to the period governed by the Internal Revenue Code.

[Insert following statutory quotation preceding § 400.3001

SECTION 612 OF THE SOCIAL SECURITY ACT AMENDMENTS OF 1939

Section 1604 (b) of the Internal Revenue Code is amended to read as follows:

"(b) EXTENSION OF TIME FOR FILING.-The Commissioner may extend the time for filing chapter, under such rules and regulations as the return of the tax imposed by this subhe may prescribe with the approval of the Secretary, but no such extension shall be for more than ninety days." $ 400.300

Returns.

Returns required under Subchapter C of Chapter 9 of the Internal Revenue

NOTE: This section was amended for the period governed by the Internal Revenue Code by adding a new second paragraph, by T.D. 4931, Aug. 29, 1939; 4 F.R. 3796.

§ 400.302 Use of prescribed forms. NOTE: This section was amended for the period governed by the Internal Revenue Code by substituting the word "paid" for the word "payable", by T.D. 4953, Nov. 9, 1939; 4 F.R. 4584.

§ 400.400 Payment of tax.

*

The tax imposed under Subchapter C of Chapter 9 of the Internal Revenue Code on employers who are also employers as defined in the Railroad Unemployment Insurance Act shall be due and payable in the same manner and at the same time and place as the tax is due and payable by other employers subject to such subchapter. (I.R.C. 1607 (c), 1609, 53 Stat. 187, 188, sec. 13 (a), 52 Stat. 1110, sec. 22, 53 Stat. 848; 26 U.S.C., Sup., 1607 (c), 1609, 42 U.S.C., Sup., 1107, 45 U.S.C., Sup., 366a) [As added by T.D. 4931, Aug. 29, 1939; 4 F.R. 3796]

NOTE: This section was amended for the period governed by the Internal Revenue Code by substituting the time "90 days" for the time "60 days" in the second sentence thereof. by T.D. 4953, Nov. 9, 1939; 4 F.R. 4587.

$ 400.307 Records. (a) Every person subject to the tax shall, with respect to the calendar year 1939, keep such permanent records as are necessary to establish:

3796.

[Insert following statutory quotation preceding § 400.503a]

SECTION 902 (d) OF THE SOCIAL SECURITY ACT AMENDMENTS OF 1939

Refund of the tax (including penalty and interest collected with respect thereto, if any), based on any credit allowable under subsections (a), (b), and (h), may be made in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax. No interest shall be

refund.

total remuneration paid with respect to services not subject to the tax, performed within the United States, (b) total remuneration paid with respect to services performed outside of the United States, and (c) total remuneration paid with respect to all other services.

(2) The amount of contributions paid by him into each State unemployment fund, with respect to services subject to the law of such State, showing separately (a) payments made and not deducted (or to be deducted) from the remuneration of employees, and (b) payments made and deducted (or to be deducted) from the remuneration of employees.

(3) The information required to be shown on the prescribed return and the extent to which such person is liable for the tax. [As amended by T.D. 4953, Nov. 9, 1939; 4 F.R. 4587]

§ 400.503a

Refund under section 902

(d) of the Social Security Act Amendments of.1939. (a) If the tax against under section 902 (a), (b), and (h) of the Social Security Act Amendments of 1939 (see § 400.211) has been paid with

which an amount is allowable as credit

out the benefit of such credit, the taxpayer shall be entitled to a refund of the tax equal to the amount of such allowable credit. The taxpayer shall also be entitled to a refund of the amount of interest or penalty, if any, collected from him with respect to the amount of tax refunded. No interest, however, shall be allowed or paid by the Government on the amount of any such refund.

tion 902 (d) of the Social Security Act Amendments of 1939 shall be made on visions of this section and § 400.503. A Form 843 in accordance with the proclaim which does not comply with these requirements will not be considered for a claim for refund. any purpose as (Sec. 908, 49 Stat. 643, sec. 902 (c), 53

(b) Every claim for refund under sec

Tax Act. If the tax against which an amount is allowable as credit under section 1601 of the Federal Unemployment Tax Act has been paid without the benefit of such credit, the taxpayer shall be entitled to a refund of the tax equal to the amount of such allowable credit. (See $$ 400.211a, 400.212, and 400.213, relating, respectively, to credit against the tax for contributions paid, additional credit, and proof of credit, for the calendar year 1939.) The taxpayer shall also be entitled to a refund of the amount of interest or penalty, if any, collected from him with respect to the amount of tax refunded. No interest, however, shall be allowed or paid by the Government on the amount of any such refund. Every claim for such refund shall be made on Form 843 in accordance with the provisions of this section and § 400.503, 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. (I.R.C. 1600, 1601, 1604 (b), 1609, 1611, 53 Stat. 188, 1387, 1391, 1396; 26 U.S.C., Sup., 1600, 1601, 1604 (b), 1609, 1611) [As added by T.D. 4953, Nov. 9, 1939; 4 F.R. 4588]

NOTE: This section is applicable only to the period governed by the Internal Revenue Code; it was originally issued by the Bureau of Internal Revenue as § 400.503%.

SECTION 905 OF THE SOCIAL SECURITY ACT AMENDMENTS OF 1939

(a) No service performed at any time during the calendar year 1939 by any individual shall, by reason of the individual having attained the age of sixty-five, be excepted from employment as defined in section 1426 (b) of subchapter A of chapter 9 of the Internal Revenue Code. Paragraph (4) of such section (which excepts such service from employment) is repealed as of the effective date thereof, and paragraph (4) of section 811 (b) of the Social Security Act is repealed as of January 1, 1939. The tax on employees imposed by section 1400 of such subchapter and the tax on employers imposed by section 1410 of such subchapter, taxes, shall apply with respect to remuneraand the provisions of law applicable to such tion paid after December 31, 1938, for service which, by reason of the enactment of this section, constitutes employment as so defined.

(b) Notwithstanding any other provision of law, no employer shall be liable for the tax on any employee, imposed by section 1400 of such subchapter (unless the employer collects such tax from the employee), with respect to service performed before the date of enactment of this Act which constitutes employment by reason of the enactthat the employer has under his control at ment of this section, except to the extent any time on or after the ninetieth day after such date amounts of remuneration earned at any time by the employee.

§ 401.9 Employees who have attained age 65. Services performed prior to January 1, 1939, by an individual after he has attained the age of 65 years are excepted. The employer has the burden of establishing to the satisfaction of the Commissioner the age of any employee whose services are claimed to be excepted by reason of his having attained the age of 65. All services performed prior to January 1, 1939, by an individual on and after the day preceding the sixty-fifth anniversary of his birth are within this exception. Services performed on and after January 1, 1939, by an individual

AMENDMENTS OF 1939

No service performed at any time during the calendar year 1939 by any individual shall, by reason of the individual having attained the age of sixty-five, be excepted from employment as defined in section 1426 (b) of subchapter A of chapter 9 of the Internal Revenue Code. Paragraph (4) of such section (which excepts such service from employment) is repealed as of the effective date thereof, and paragraph (4) of section 811 (b) of the Social Security Act is repealed as of January 1, 1939.

[Insert following statutory quotation preceding § 401.9]

not excepted by reason of his attainment of such age. Such services of an employee, unless otherwise excepted from employment (e. g., agricultural labor), constitute employment, and the employees' tax and the employers' tax apply with respect to wages therefor paid after December 31, 1938. (I.R.C. 1420, 1429, 53 Stat. 176, 178; 26 U.S.C., Sup., 1420, 1429) [As amended by T.D. 4935, Sept. 6, 1939; 4 F.R. 3844]

[Insert following statutory quotations: preceding § 401.13a]