71
STAT.]
PUBLIC LAW 85-239-AUG. 30, 1957
521
(d) if, in the case of a parent's insurance benefit, the person referred to in paragraph (b) was not entitled to the benefit referred to in such paragraph, or (e) if, in the case of a benefit referred to in paragraph (b), no person was entitled to a parent's insurance benefit for such subsequent month on the basis of such wages and self-employment income. Approved August 30, 1957.
Public Law 85-239 AN ACT To amend the Internal Revenue Code of 1954 to extend the time within which a minister may elect coverage as a self-employed individual for social security purposes and to permit such a minister to include, for social security purposes, the value of meals and lodging furnished him for the convenience of his employer and the rental value of the parsonage furnished to him, and for other purposes.
August 30, 1957 [H. R. 8892]
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section cJ^de'^^^/'TlsT 1402 (e)(2) of the Internal Revenue Code of 1954 (relating to time amendments, for filing waiver certificates in the case of ministers, members of Ministers. religious orders, and Christian Science practitioners) is amended 68 Stat. 1088. (1) by inserting "whichever of the following dates is later: (A) " after "on or before", and (2) by inserting "; or (B) the due date of the return (including any extension thereof) for his second taxable year ending after 1956" before the final period. (b) Section 1402(e)(3) of such code (relating to effective date of 68 Stat. 1089. certificate) is amended by adding at the end thereof the following: "Notwithstanding the first sentence of this paragraph: " (A) A certificate filed by an individual after the date of the enactment of this subparagraph but on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956 shall be effective for the first taxable year ending after 1955 and all succeeding taxable years. " (B) If an individual filed a certificate on or before the date of the enactment of this subparagraph which (but for this subparagraph) is effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, such certificate shall be effective for his first taxable year ending after 1955 and all succeeding taxable years if such individual files a supplemental certificate after the date of the enactment of this subparagraph and on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956. " (C) A certificate filed by an individual after the due date of the return (including any extension thereof) for his second taxable year ending after 1956 shall be effective for the taxable year immediately preceding the taxable year with respect to which it is filed and all succeeding taxable years." (c) If a certificate filed pursuant to section 1402(e)(3)(A) or (B) of the Internal Revenue Code of 1954 after the due date of the return (including any extension thereof) for any taxable year is effective for such taxable year or for any preceding taxable year, then—
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