57 STAT.] 78TH CONG., 1 ST SESS.-CH. 120-JUNE 9, 1943 For the purpose of paragraph (8) services performed on or in connec- tion with an American vessel (as defined in section 1426 (g)) under a contract of service which is entered into within the United States or during the performance of which the vessel touches at a port in the United States, or on or in connection with any vessel as an employee of the United States employed through the War Shipping Adminis- tration, shall not constitute services performed outside the United States. "(b) PAYROLL PERIOD. -T he term 'payroll period' means a period for which a payment of wages is ordinarily made to the employee by his employer, and the term 'miscellaneous payroll period' means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period. "(c) EMPLOYEE.-T he term 'employee' includes an officer, employee, or elected official of the United States, a State, Territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term 'employee' also includes an officer of a corporation. "(d) EMPLOYER.- T he term 'employer' means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that- "(1) if the person for whom the individual performs or per- formed the services does not have control of the payment of the wages for such services, the term 'employer' (except for the pur- poses of subsection (a)) means the person having control of the payment of such wages; and (2) in the case of a person paying wages on behalf of a non- resident alien individual, foreign partnership, or foreign corpora- tion, not engaged in trade or business within the United States, the term 'employer' (except for the purposes of subsection (a)) means such person. "(e) SINGLE PFRSON. - The term 'single person' means a person with respect to whom a withholding exemption certificate is in effect under section 1622 (h) stating that such person is single, or is married and not living with husband or wife, and is not the head of a family. "(f) MARRIED PERSON. -T he term 'married person' means a person with respect to whom a withholding exemption certificate is in effect under section 1622 (h) stating that he is married and living with husband or wife. "(g) MARRIED PERSON CLAIMING ALL OF PERSONAL EXEMPTION FOR WITHEHOLDING. - The term 'married person claiming all of personal exemption for withholding' means a married person with respect to whom a withholding exemption certificate is in effect under section 1622 (h) stating that for the purposes of this subchapter such person claims all of the personal exemption and that for the purposes of this subchapter his spouse is claiming none of the personal exemption. "(h) MARRIED PERSON CLAIMING HALF OF PERSONAL EXEMPTION FOR WrrHHOLDING. -The term 'married person claiming half of the personal exemption for withholding' means a married person with respect to whom a withholding exemption certificate is in effect under section 1622 (h) stating that for the purposes of this subchapter such person claims half of the personal exemption and that for the pur- poses of this subchapter his spouse is claiming not more than half of such exemption. "(i) MARRIED PERSON CLAIMING NONE OF PERSONAL ElXEMPrION FOR WITHHOLDING.- The term 'married person claiming none of the per- sonal exemption for withholding' means a married person with respect to whom a withholding exemption certificate is in effect under section 63 Stat. 1386 . 26U.. C . 1426 (g). Post, p. 135. Post, p. 136. Pot, p . 135. Post, p. 135. 127
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