944
PUBLIC LAW 86-778-SEPT. 13, 1960
[74 S T A T.
(5) I f. ... (A) any remuneration for service performed by an individual is deemed pursuant to paragraph (1) to constitute remuneration se'V " ^ ^ 401 et f^j. employment for purposes of title II of the Social Security Act, (B) such individual performs service, on or after the date on which the request is made, in the employ of the organization referred to in paragraph (1)(A), and (C) the certificate filed by such organization pursuant to secAnte, p. 943. tion 3121(k)(1) of the Internal Revenue Code of 1954 (or corresponding provisions of prior law) is not effective with respect to service performed by such individual before the first day of the calendar quarter following the quarter in which the request is made, then, for purposes of clauses (ii) and (iii) of section 210(a)(8)(B) 42 USC 410. of the Social Security Act and of clauses (ii) and (iii) of section 26 USC 3121. 3121(b)(8)(B) of the Internal Revenue Code of 1954, such individual shall be deemed to have become an employee of such organization (or to have become a member of a group described in section 3121 (k)(l)(E) of such Code) on the first day of the calendar quarter following the quarter in which the request is made. 68 Stat. 1098. (g) Section 403(a) of the Social Security Amendments of 1954 is amended by striking out "filed in such form and manner" and inserting in lieu thereof "filed on or before the date of the enactment of the Social Security Amendments of 1960 and in such form and manner". 26 USC 1402. (c)(1) Section 1402 of such Code is further amended by adding at the end thereof the following new subsection: " (g) TREATMENT or CERTAIN KEMUNERATION ERRONEOUSLY R E PORTED As N E T EARNINGS FROM SELF-EMPLOYMENT.—If—
"(1) an amount is erroneously paid as tax under section 1401, for any taxable year ending after 1954 and before 1962, with respect to remuneration for service described in section 3121 (b)(8) (other than service described in section 3121(b)(8)(A)), and such remuneration is reported as self-employment income on a return filed on or before the due date prescribed for filing such return (including any extension thereof), "(2) the individual who paid such amount (or a fiduciary acting for such individual or his estate, or his survivor (within 42 USC 405. the meaning of section 205(c)(1)(C) of the Social Security Act)) requests that such remuneration be deemed to constitute net earnings from self-employment, " (3) such request is filed after the date of the enactment of this paragraph and on or before April 15, 1962, "(4) such remuneration was paid to such individual for services performed in the employ of an organization which, on or before the date on which such request is filed, has filed a certificate pursuant to section 3121 ^k), and "(5) no credit or reiund of any portion of the amount erroneously paid for such taxable year as tax under section 1401 (other than a credit or refund which would be allowable if such tax were applicable with respect to such remuneration) has been obtained before the date on which such request is filed or, if obtained, the amount credited or refunded (including any interest 3101 eVIeg.^ ^ ^ Under section 6611) is repaid on or before such date, then, for purposes of this chapter and chapter 21, any amount of such remuneration which is paid to such individual before the calendar quarter in which such request is filed (or before the succeeding quarter if such certificate first becomes effective with respect to services performed by such individual in such succeeding quarter), and with re-
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