INDEX Social Security Act Amendments of 1939-Continued. Federal old-age and survivors insurance benefits-Continued. Penalties ------ --------------- Reduction and increase of insurance benefits ---------------- Federal Savings and Loan Associations, liability for employment taxes -- Fraud, penalty for -----------------. Individuals attaining age 65, tax on wages during 1939 -------------- Deduction from insurance benefits payable --------------------- Employers not liable for collection; exception .------------------- Information in possession of Board, penalty for disclosure ----------- Internal Revenue Code, amendments to- Employment taxes- Carriers, employment by others than- Certain services performed prior to Jan. 1, 1940, restriction on collection of taxes with respect to; refund of taxes collected ---------------- Definitions ------------------- Employees, rate of tax on ------ Receipts for --------------- Employees attaining age 65, tax on wages during 1939 ----- Deduction from insurance ben- efits payable ----------- Employers not liable for collec- tion; exception -------- Employers, rate of tax on ----- Adjustment of tax---------- "Federal Insurance Contribu- tions Act," designation of subchapter as------------- Services rendered in clearing land of debris left by hurricane, prior to Jan. 1, 1940, tax exemption ---__---__-___- Employers of 8 or more- Additional credit allowance, con- Page 1372 1367 1402 1398 1400 1402 1401 1398 1400 1383 1381 1382 1400 1402 1401 1383 1383 1387 1420 ditions of ---------------- 1388 Certain services performed prior to Jan. 1, 1940, restriction on collection of taxes with respect to; refund of taxes collected----------------- 1400 Credits against tax------------ 1387 Years 1936-1938; refunds_ 1399, 1400 Definitions ----------------- 1392 "Federal Unemployment Tax Act," designation of sub- chapter as---------------- 1396 Social Security Act Amendments of 1939-Continued. Internal Revenue Code, amendments to-Continued. Employment taxes-Continued. Employers of 8 or more-Con. Interstate commerce and Federal instrumentalities --------- Rate of tax ------------------ Returns, extension of time for filing -------------------- Services rendered in clearing land of debris left by hurricane, prior to Jan. 1, 1940, tax exemption -------------- State laws, requirement for ap- proval ------------------ Taxes not deemed penalty or for- feiture within meaning of bankruptcy laws ---------- Federal Savings and Loan Associa- tions, liability for ---------- Maternal and child welfare, grants to States for- Child-welfare services, amount au- thorized for -------- _______- Crippled children, services for- Amount authorized yearly ------ Allotments ------------------- Payments to States, amount to be paid quarterly; certification of amounts ___ ---- ----- ---- --- State plans, provisions required-_ - Maternal and child health services- Amount authorized yearly -------- Allotments------------------- State plans, provisions required -_ - Vocational rehabilitation- Amount authorized for -- _------ Administrative expenses ------- Hawaii, apportionment to ---- States, apportionment to ------ Old-age assistance, grants to States for- "Old-age assistance" defined ------ Payments to States, amount to be paid quarterly; determination of; method of computation and pay- ment-.... ___-___----- -- _--- State plans, requirements ---------- Old-age benefits, restriction on lump- sum payments; exception -------- Penalty provisions- Disclosure of information in possession of Board ---- __ _ ----_ ------- Fraud ----
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-_ --- Public health work, amount authorized for ---.-------- _
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Railroad Unemployment Insurance Act, provisions not deemed amended; vorn.tinn Page 1391 1387 1391 1420 1391 1400 1402 1381 1380 1380 1381 1381 1380 1380 1380 1381 1381 1381 1381 1362 1361 1360 1400 1398 1398 1381 1399 CIV -- u.--------------.......... -
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