57 STAT.] 78TH CONG., 1ST SESS.-CH. 120-JUNE 9, 1943 equal to the number of days in the period with respect to which such wages are paid. " (3) In any case in which wages are paid by an employer with- out regard to any payroll period or other period the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days equal to the number of days (including Sundays and holidays) which have elapsed since the date of the last payment of such wages by such employer during the calendar year or the date of commencement of employment with such employer during such year, or January 1 of such year, whichever is the later. "(4) In any case in which the period, or the time described in paragraph (3), in respect of any wages is less than one week, the Commissioner, under regulations prescribed by him with the approval of the Secretary, may authorize an employer to deter- mine the amount to be deducted and withheld under the tables applicable in the case of a weekly payroll period, in which case the aggregate of the wages paid to the employee during the calendar week shall be considered the weekly wages. "(5) If the wages exceed the highest wage bracket, in deter- mining the amount to be deducted and withheld under this sub- section, the wages may, at the election of the employer, be computed to the nearest dollar. "(d) TAX PAID BY RECIPIENT.-If the employer, in violation of the provisions of this subchapter, fails to deduct and withhold the tax under this subchapter, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and with- held shall not be collected from the employer; but this subsection shall in no case relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold. "(e) NONDEDUCTIBILITY OF TAX IN COMPUTING NET INCOME. -The tax deducted and withheld under this subchapter shall not be allowed as a deduction either to the employer or to the recipient of the income in computing net income for the purpose of any tax on income imposed by Act of Congress. "(f) REFUNDS OR CREDITS. - "(1) EMPLOY.RS. -W here there has been an overpayment of tax under this subchapter, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under this subchapter by the employer. "(2) EMPLOYEEs.- For refund or credit in cases of excessive withholding, see section 322 (a). "(g) INCLUDED AND EXCLUDED WAGES.- If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than thirty-one consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services per- formed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages. "(h) WITHHOLDIN ExEMPrION CERTIFICATES.- Every employee receiving wages shall furnish his employer a signed withholding exemption certificate relating to his status for the purpose of comput- ing the withholding exemption, or if the employer exercises his elec- 53 Stat. 91. 26 U. S. 0., Supp. 1, 322 (a). PoA, p. 140. 135
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