74 S T A T. ]
PUBLIC LAW 8 6 - 7 7 8 - S E P T. 13, 1960
" (C) For purposes of this subsection, an individual's wages shall be computed without regard to the limitations as to amounts of remuneration specified in subsections (a), (g)(2), (g)(3), (h)(2), and (j) of section 209; and in making such computation gg'J"" ^'^' ^^^' services which do not constitute employment as defined in section 210, performed within the United States by the individual as an employee or performed outside the United States in the active military or naval service of the United States, shall be deemed to be employment as so defined if the remuneration for such services is not includible in computing his net earnings or net loss from self-employment, "(6) For purposes of this subsection, wages (determined as provided in paragraph (5)(C)) which, according to reports received by the Secretary, are paid to an individual during a taxable year shall be presumed to have been paid to him for services performed in such year until it is shown to the satisfaction of the Secretary that they were paid for services performed in another taxable year. If such reports with respect to an individual show his wages for a calendar year, such individual's taxable year shall be presumed to be a calendar year for purposes of this subsection until it is shown to the satisfaction of the Secretary that his taxable year is not a calendar year. "(7) Where an individual's excess earnings are charged to a month and the excess earnings so charged are less than the total of the payments (without regard to such charging) to which all persons are entitled under section 202 for such month on the '*^ "^^ ^°2basis of his wages and self-employment income, the difference between such total and the excess so charged to such month shall be paid (if it is otherwise payable under this title) to such individual and other persons in the proportion that the benefit to which each of them is entitled (without regard to such charging, without the application of section 202(k)(3), and prior to the application of section 203(a)) bears to the total of the benefits to which all of them are entitled." (f) The subsection of section 203 of such Act redesignated as sub- "*"'*' P' ^*^section (h) by subsection (c) of this section is amended (1) by striking out "paragraph (4) of subsection (e) " wherever it appears and inserting in lieu thereof "paragraph (5) of subsection (f)", (2) by striking out in subparagraph (B) of paragraph (1) "paragraph (3) of subsection (g) " and inserting in lieu thereof "paragraph (3) of this subsection", (3) by striking out " (b)(1) " wherever it appears and inserting in lieu thereof " (b) ", and (4) by striking out in paragraph (3) "suspend the payment" and insert in lieu thereof "suspend the total or less than the total payment". (g) The subsection of section 203 of such Act redesignated as subsection (i) by subsection (c) of this section is amended by striking out "subsection (b), (f), or (g) of this section" and inserting in lieu thereof "subsection (b), (c), (g), o r (h) of this section". (h) Subsection (1) of section 203 of such Act is amended by strik- 42 USC 403. ing out "subsection (f) or (g)(1)(A) " and inserting in lieu thereof "subsection (g) or~(h)(1)(A) ". (i) The last sentence of section 202(n)(1) of such Act is amended by striking out "Section 203(b) and (c) " and inserting in lieu thereof "Section 203(b), (c), and (d) ". (j)(1) Clause (A) of section 202(q)(5) of such Act is amended by striking out "paragraph (1) or (2) of" and by inserting before the comma at the end thereof "or paragraph (1) of section 203(c)". (2) Clause (B) of such section 2i02(q)(5) is amended by striking out "paragraph (1) or (2) of section 203(b), under section 203(c)"