Page:United States Statutes at Large Volume 69.djvu/659

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[69 Stat. 617]
PUBLIC LAW 000—MMMM. DD, 1955
[69 Stat. 617]

69 S T A T. ]

PUBLIC LAW 321-AUG. 9, 1955

" (B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter; or "(.5) for services by a citizen or resident of the United States for a foreign government or an international organization; or "(6.) for services performed by a nonresident alien individual, other than— " (A) a resident of a contiguous country who enters and leaves the United States at frequent intervals; or " (B) a resident of Puerto Rico if such services are performed as an employee of the United States or any agency thereof; or "(7) for such services, performed by a nonresident alien individual who is a resident of a contiguous country and who enters and leaves the United States at frequent intervals, as may be designated by regulations prescribed by the Secretary or his delegate; or "(8)(A) for services for an employer (other than the United States or any agency thereof) — " (i) performed by a citizen of the United States if, at the time of the payment of such remuneration, it is reasonable to believe that such remuneration will be excluded from gross income und^^' section 911; or, "(ii) performed in a foreign country or in a possession of the United States by such a citizen if, at the time of the payment of such renmneration, the employer is required by the law of any foreign country or possession of the United States to withhold income tax upon such remuneration; or " (B) for services for an employer (other than the United States or any agency thereof) performed by a citizen of the United States within a possession of the United States (other than Puerto Rico), if it is reasonable to believe that at least 80 percent of the remuneration to be paid to the employee by such employer during the calendar year will be for such services; or " (C) for services for an employer (other than the United States or any agency thereof) performed by a citizen of the United States within Puerto Rico, if it is reasonable to believe that during the entire calendar year the employee will be a bona fide resident of Puerto Rico; or " (9) for services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; or "(10)(A) for services performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution; or " (B) for services performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such services, or is entitled to be credited with the unsold newspapers or magazines turned back; or "(11) for services not in the course of the employer's trade or

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