or refunds of overpayments by a State under an agreement pursuant to such section, and inserted references to chapters 2 and 21 of the Internal Revenue Code of 1954. Subsec. (d). Pub. L. 86-507 inserted "or by certified mail" following "registered mail" in two instances.

Subsec. (g). Pub. L. 86–778, § 702(a), inserted sentence providing that any action instituted in accordance with this subsection shall survive notwithstanding any change in the person occupying the office of Secretary or any vacancy in such office.

Subsec. (p) (1). Pub. L. 86–778, § 103 (j) (2) (E), substituted "subsection (1) (1)" for "subsection (m) (1).”

1956 Subsec. (b). Act Aug. 1, 1956, ch. 836, § 111 (a), required requests with respect to decisions to be filed within such period as the Secretary prescribes by regulation, which period may not be less than six months after notice of the decision is mailed.

Subsec. (c) (1) (B). Act Aug. 1, 1956, ch. 836, § 107 (b), substituted "three months" for "two months".

Subsec. (c) (5) (F). Act Aug. 1, 1956, ch. 836, § 117, eliminated provisions prohibiting inclusion in records of amount of self-employment income in excess of the amount which had been deleted as payments erroneously included in such records as wages paid to such individual in such taxable year, which provisions are now covered by subsec. (c) (5) (J) of this section.

Subsec. (c) (5) (J). Act Aug. 1, 1956, ch. 836, § 117, added subsec. (c) (5) (J).

Subsec. (p) (1). Act Aug. 1, 1956, ch. 837, provided for determinations with respect to service performed as a member of a uniformed service to which the provisions of section 410 (m) (1) of this title are applicable.

1954 - Subsec. (p) (3). Act Sept. 1, 1954, added provisions making subsec. (p) (1) and (2) applicable to services performed by a civilian employee in the Coast Guard Exchanges or certain other activities at Coast Guard installations.

1952-Subsec. (o). Act July 18, 1952, substituted "subsection (a) or (e) of section 417 of this title" for "section 417 (a) of this title".

1950 Subsec. (b). Act Aug. 28, 1950, § 108 (a), inserted "former wife divorced, husband, widower," after "widow". Subsec. (c). Act Aug. 28, 1950, § 108 (b), amended subsec. (c) generally to include definitions, to provide for the maintaining of records of self-employed persons, to allow for the revision of the Administrator's record, to authorize corrections after the times limitations if an application for monthly benefits or a lump-sum death payment is filed within the time limitation and no final decision has been made on it, to continue the requirement that written notice of any deletion or reduction of wages be given to the individual whose record is involved, to give the Administrator discretion to prescribe the period, after any change or refusal to change his records, within which an individual may be granted a hearing, and to provide for Judicial review.

Subsec. (1). Act Aug. 28, 1950, § 109 (b) (2), amended subsec. (1) generally.

Subsecs. (o), (p). Act Aug. 28, 1950, § 108 (c), added subsecs. (0) and (p).

1939-Act Aug. 10, 1939, omitted former section 405, relating to payments of $500 or less to estates, and added subsecs. (a)—(n).

CHANGE OF NAME

The District Court of the United States for the District of Columbia was changed to the United States District Court for the District of Columbia by act June 25, 1948, as amended by act May 24, 1949.

EFFECTIVE DATE OF 1961 AMENDMENT Amendment of this section by Pub. L. 87-293 applicable with respect to service performed after Sept. 22, 1961, but in the case of persons serving under the Peace Corps agency established by executive order applicable with respect to service performed on or after the effective date of enrollment, see section 202(c) of Pub. L. 87-293, set out as a note under section 3121 of Title 26, Internal Revenue Code.

EFFECTIVE DATE OF 1960 AMENDMENTS Amendment of subsec. (c) (5) (F) of this section by Pub. L. 86-778 effective on the first day of the second calendar year following 1960, see section 102(f)(3) of Pub.

L. 86-778, set out as a note under section 418 of this title.

Section 702(b) of Pub. L. 86-778 provided that: "The amendment made by subsection (a) [to subsec. (g) of this section] shall apply to actions which are pending in court on the date of the enactment of this Act or are commenced after such date."

Amendment of subsec. (p) (1) of this section by Pub. L. 86-778 effective on Sept. 13, 1960, see section 103 (v) (1) of Pub. L. 86-778, set out as a note under section 402 of this title.

EFFECTIVE DATE OF 1956 AMENDMENTS Section 111 (b) of act Aug. 1, 1956, ch. 836, provided that: "The amendment made by subsection (a) [to subsec. (b) of this section] shall be effective upon enactment [August 1, 1956]; except that the period of time prescribed by the Secretary pursuant to the third sentence of section 205 (b) of the Social Security Act, as amended by subsection (a) of this section [subsec. (b) of this section], with respect to decisions notice of which has been mailed by him to any individual prior to the enactment of this Act [August 1, 1956] may not terminate for such individual less than six months after the date of enactment of this Act [August 1, 1956]."

Amendment of subsec. (p) (1) by act Aug. 1, 1956, ch. 837, effective Jan. 1, 1957.

EFFECTIVE DATE OF 1954 AMENDMENT

Section 101 (n) of act Sept. 1, 1954, provided in part that the amendment to subsec. (p) (3) made by section 101 (c) (3) of act Sept. 1, 1954, shall become effective January 1, 1955.

EFFECTIVE DATE OF 1950 AMENDMENT

Section 108 (d) of act Aug. 28, 1950, provided that: "The amendments made by subsections (a) and (c) of this section [amending subsecs. (b), (o) of this section] shall take effect on September 1, 1950. The amendment made by subsection (b) of this section [amending subsec. (c) of this section] shall take effect January 1, 1951, except that, effective on September 1, 1950, the husband or former wife divorced of an individual shall be treated the same as a parent of such individual, and the legal representative of an individual or his estate shall be treated the same as the individual, for purposes of section 205 (c) of the Social Security Act [subsec. (c) of this section] as in effect prior to the enactment of this Act [Aug. 28, 1950]."

EFFECTIVE DATE OF 1939 AMENDMENT Amendment of section by act Aug. 10, 1939, was made effective Jan. 1, 1940, by section 201 of act Aug. 10, 1939. REPEALS

Subsec. (m), relating to filing of application for benefits under this subchapter, repealed by act Aug. 28, 1950, § 101 (b) (2), to be effective with respect to monthly payments under section 402 of this title for the months after August 1950.

TRANSFER OF FUNCTIONS

All functions of the Federal Security Administrator were transferred to the Secretary of Health, Education, and Welfare and all agencies of the Federal Security Agency were transferred to the Department of Health, Education, and Welfare by 1953 Reorg. Plan No. 1, set out as a note under section 623 of Title 5. Executive Departments and Government Officers and Employees. The Federal Security Agency and the office of Administrator were abolished by section 8 of 1953 Reorg. Plan No. 1.

Act Aug. 28, 1950, § 109 (b) (1), substituted "Administrator" for "Board", "Administrator's" for "Board's", "he", "him", and "his", for "it" and "its" wherever appearing.

Identical changes were effected by 1946 Reorg. Plan No. 2. See note under section 902 of this title. INCLUSION OF SELF-EMPLOYMENT INCOME IN RECORDS OF SECRETARY OF HEALTH, EDUCATION, AND Welfare Section 101(e) of Pub. L. 86-778 provided that: "The provisions of section 205 (c) (5) (F) of the Social Security Act [subsec. (c) (5) (F) of this section], insofar as they prohibit inclusion in the records of the Secretary of

Health, Education, and Welfare of self-employment income for a taxable year when the return or statment including such income is filed after the time limitation following such taxable year, shall not be applicable to earnings which are derived in any taxable year ending before 1960 and which constitute self-employment income solely by reason of the filing of a certificate which is effective under section 1402(e) (3) (B) or (5) of the Internal Revenue Code of 1954 [section 1402(e) (3)(B) or (5) of Title 26]."

DEFINITION OF "SECRETARY"

"Secretary" as used in this section means the Secretary of Health, Education, and Welfare. See section 119 of act Aug. 1, 1956, set out as a note under section 416 of this title.

CROSS REFERENCES

Criminal contempt, see sections 401, 402, 3285, 3691, 3771, and 3772 of Title 18, Crimes and Criminal Procedure. Final disability decisions of Secretary, review of, see section 421 (d) of this title.

Jurisdiction of court of appeals, see section 1291 of Title 28, Judiciary and Judicial Procedure.

Per diem and mileage of witnesses generally, see section 1821 of title 28.

Venue generally, see chapter 87 of title 28.

§ 406. Representation of claimants before the Secretary.

The Secretary may prescribe rules and regulations governing the recognition of agents or other persons, other than attorneys as hereinafter provided, representing claimants before the Secretary, and may require of such agents or other persons, before being recognized as representatives of claimants that they shall show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render such claimants valuable service, and otherwise competent to advise and assist such claimants in the presentation of their cases. An attorney in good standing who is admitted to practice before the highest court of the State, Territory, District, or insular possession of his residence or before the Supreme Court of the United States or the inferior Federal courts, shall be entitled to represent claimants before the Secretary. The Secretary may, after due notice and opportunity for hearing, suspend or prohibit from further practice before him any such person, agent, or attorney who refuses to comply with the Secretary's rules and regulations or who violates any provision of this section for which a penalty is prescribed. The Secretary may, by rule and regulation, prescribe the maximum fees which may be charged for services performed in connection with any claim before the Secretary under this subchapter, and any agreement in violation of such rules and regulations shall be void. Any person who shall, with intent to defraud, in any manner willfully and knowingly deceive, mislead, or threaten any claimant or prospective claimant or beneficiary under this subchapter by word, circular, letter or advertisement, or who shall knowingly charge or collect directly or indirectly any fee in excess of the maximum fee, or make any agreement directly or indirectly to charge or collect any fee in excess of the maximum fee, prescribed by the Secretary shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall for each offense be punished by a fine not exceeding $500 or by imprisonment not exceeding one year, or both. (Aug. 14, 1935, ch. 36-500 0-65-vol. 9-12

531, title II, § 206, 49 Stat. 624; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362; 1946 Reorg. Plan No. 2, § 4, eff. July 16, 1946, 11 F. R. 7873, 60 Stat. 1095; Aug. 28, 1950, ch. 809, title I, § 109 (b) (1), 64 Stat. 523; 1953 Reorg. Plan No. 1, §§ 5, 8, eff. Apr. 11, 1953, 18 F. R. 2053, 67 Stat. 631; Aug. 28, 1958, Pub. L. 85-840, title III, § 309, 72 Stat. 1034.)

AMENDMENTS

1958-Pub. L. 85-840 eliminated provisions which required attorneys to file a certificate of their right to practice.

1939 Act Aug. 10, 1939, substituted the provisions of this section for former provisions relating to overpayments during life, now covered by section 404 of this title.

EFFECTIVE DATE OF 1939 AMENDMENT Amendment of section by act Aug. 10, 1939, was made effective Jan. 1, 1940, by section 201 of act Aug. 10, 1939.

TRANSFER OF FUNCTIONS

All functions of the Federal Security Administrator were transferred to the Secretary of Health, Education, and Welfare and all agencies of the Federal Security Agency were transferred to the Department of Health, Education, and Welfare by section 5 of 1953 Reorg. Plan No. 1, set out as a note under section 623 of Title 5, Executive Departments and Government Officers and Employees. The Federal Security Agency and the office of Administrator were abolished by section 8 of 1953 Reorg. Plan No. 1.

Act Aug. 28, 1950, substituted "Administrator" for "Board" and "Administrator's" for "Board's".

Identical changes were effected by 1946 Reorg. Plan No. 2. See note under section 902 of this title.

§ 407. Assignment.

The right of any person to any future payment under this subchapter shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this subchapter shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law. (Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362.)

AMENDMENTS

1939-Act Aug. 10, 1939, amended section generally by incorporating provisions of former section 408 of this title.

EFFECTIVE DATE OF 1939 AMENDMENT Amendment of by act Aug. 10, 1939, was made effective Jan. 1, 1940, by section 201 of act Aug. 10, 1939.

FEDERAL RULES OF CIVIL PROCEDURE

One form of action, see Rule 2, Title 28, Appendix, Judiciary and Judicial Procedure.

Seizure of person or property, see Rule 64.

CROSS REFERENCES

Assignment of claims void, see section 203 of Title 31, Money and Finance. § 408. Penalties.

Whoever

(a) for the purpose of causing an increase in any payment authorized to be made under this subchapter, or for the purpose of causing any payment to be made where no payment is authorized under this subchapter, shall make or cause to be made any false statement or representation (including any false statement or representation in connection with any matter arising under subchapter E of chapter 1, or subchapter A or E of chapter 9 of the Internal Revenue Code of 1939,

or chapter 2 or 21 or subtitle F of the Internal Revenue Code of 1954) as to

(1) whether wages were paid or received for employment (as said terms are defined in this subchapter and the Internal Revenue Code), or the amount of wages or the period during which paid or the person to whom paid; or (2) whether net earnings from self-employment (as such term is defined in this subchapter and in the Internal Revenue Code) were derived, or as to the amount of such net earnings or the period during which or the person by whom derived; or

(3) whether a person entitled to benefits under this subchapter had earnings in or for a particular period (as determined under section 403 (f) of this title for purposes of deductions from benefits), or as to the amount thereof; or

(b) makes or causes to be made any false statement or representation of a material fact in any application for any payment or for a disability determination under this subchapter; or

(c) at any time makes or causes to be made any false statement or representation of a material fact for use in determining rights to payment under this subchapter; or

(d) having knowledge of the occurrence of any event affecting (1) his initial or continued right to any payment under this subchapter, or (2) the initial or continued right to any payment of any other individual in whose behalf he has applied for or is receiving such payment, conceals or fails to disclose such event with an intent fraudulently to secure payment either in a greater amount than is due or when no payment is authorized; or (e) having made application to receive payment under this subchapter for the use and benefit of another and having received such a payment, knowingly and willfully converts such a payment, or any part thereof, to a use other than for the use and benefit of such other person; shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than $1,000 or imprisoned for not more than one year, or both. (Aug. 14, 1935, ch. 531, title II, § 208, 49 Stat. 625; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362; Aug. 28, 1950, ch. 809, title I, § 109 (c), 64 Stat. 523; Sept. 1, 1954, ch. 1206, title I, § 111 (b), 68 Stat. 1085; Aug. 28, 1958, Pub. L. 85-840, title III, § 310, 72 Stat. 1034; Sept. 13, 1960, Pub. L. 86-778, title II, § 211 (m), 74 Stat. 958.)

1960

AMENDMENTS

Subsec. (a). Pub. L. 86–778 substituted "section 403 (f) of this title" for "section 403 (e) of this title" in cl. (3).

1958-Pub. L. 85-840 amended section generally, by. among other changes, inserting references to the Internal Revenue Code of 1954, and making penalty provisions applicable to cases (1) where false statements or representations as to whether wages were paid or received for employment, or whether net earnings from self-employment were derived, or whether a person entitled to benefits under this subchapter had earnings in or for a particular period, or as to the amount thereof, are made for the purpose of obtaining or increasing benefits; (2) where false statements or representations are made in any application for disability determination; (3) where a person intentionally conceals or fails to dis

close knowledge of any event affecting his or another's initial or continued right to payment, and (4) where a person converts a payment that he received for the use and benefit of another.

1954 Act Sept. 1, 1954, made it clear that the penalty provisions of the section extend to cases of false statements or representations as to the amount of net earnings from self-employment derived or the period during which derived.

1950-Act Aug. 28, 1950, substituted "subchapter E of chapter 1 or subchapter A or E of chapter 9 of Title 26" for "the Federal Insurance Contributions Act".

1939-Act Aug. 10, 1939, amended section generally by incorporating provisions of former section 409 of this title. EFFECTIVE DATE OF 1960 AMENDMENT

Amendment of subsec. (a) (3) of this section by Pub. L. 86-778 effective in the manner provided in section 211 (p) and (q) of Pub. L. 86-778, see note under section 403 of this title.

EFFECTIVE DATE OF 1939 AMENDMENT Amendment of section by act Aug. 10, 1939, was made effective Jan. 1, 1940, by section 201 of act Aug. 10, 1939. § 409. Definition of wages.

For the purposes of this subchapter, the term "wages" means remuneration paid prior to 1951 which was wages for the purposes of this subchapter under the law applicable to the payment of such remuneration, and remuneration paid after 1950 for employment, including the cash value of all remuneration paid in any medium other than cash; except that, in the case of remuneration paid after 1950, such term shall not include

(a) (1) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $3,600 with respect to employment has been paid to an individual during any calendar year prior to 1955, is paid to such individual during such calendar year;

(2) That part of remuneration, which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,200 with respect to employment has been paid to an individual during any calendar year after 1954 and prior to 1959, is paid to such individual during such calendar year;

(3) That part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to $4,800 with respect to employment has been paid to an individual during any calendar year after 1958, is paid to such individual during such calendar year;

(b) The amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of (1) retirement, or (2) sickness or accident disability, or (3) medical or hospitalization expenses in connection with sickness or accident disability, or (4) death;

(c) Any payment made to an employee (including any amount paid by an employer for insurance or

annuities, or into a fund, to provide for any such payment) on account of retirement;

(d) Any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer;

(e) Any payment made to, or on behalf of, an employee or his beneficiary (1) from or to a trust exempt from tax under section 165 (a) of the Internal Revenue Code of 1939 at the time of such payment or, in the case of a payment after 1954, under sections 401 and 501 (a) of the Internal Revenue Code of 1954, unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust, or (2) under or to an annuity plan which, at the time of such payment, meets the requirements of section 165(a), (3), (4), (5), and (6) of the Internal Revenue Code of 1939 or, in the case of a payment after 1954 and prior to 1963, the requirements of section 401(a), (3), (4), (5), and (6) of the Internal Revenue Code of 1954, or (3) under or to an annuity plan which, at the time of any such payment after 1962, is a plan described in section 403(a) of the Internal Revenue Code of 1954, or (4) under or to a bond purchase plan which, at the time of any such payment after 1962, is a qualified bond purchase plan described in section 405 (a) of the Internal Revenue Code of 1954;

(f) The payment by an employer (without deduction from the remuneration of the employee) (1) of the tax imposed upon an employee under section 1400 of Title 26, or (2) of any payment required from an employee under a State unemployment compensation law;

(g) (1) Remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business or for domestic service in a private home of the employer;

(2) Cash remuneration paid by an employer in any calendar quarter to an employee for domestic service in a private home of the employer, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this paragraph, the term "domestic service in a private home of the employer" does not include service described in section 410 (f) (5) of this title; (3) Cash remuneration paid by an employer in any calendar quarter to an employee for service not in the course of the employer's trade or business, if the cash remuneration paid in such quarter by the employer to the employee for such service is less than $50. As used in this paragraph, the term "service not in the course of the employer's trade or business" does not include domestic service in a private home of the employer and does not include service described in section 410 (f) (5) of this title; (h) (1) Remuneration paid in any medium other than cash for agricultural labor;

(2) Cash remuneration paid by an employer in any calendar year to an employee for agricultural labor unless (A) the cash remuneration paid in such year by the employer to the employee for such labor

is $150 or more, or (B) the employee performs agricultural labor for the employer on twenty days or more during such year for cash remuneration computed on a time basis;

(i) Any payment (other than vacation or sick pay) made to an employee after the month in which he attains age 62 (if a woman) or age 65 (if a man), if he did not work for the employer in the period for which such payment is made. As used in this subsection, the term "sick pay" includes remuneration for service in the employ of a State, a political subdivision (as defined in section 418 (b) (2) of this title) of a State, or an instrumentality of two or more States, paid to an employee thereof for a period during which he was absent from work because of sickness;

(j) Remuneration paid by an employer in any quarter to an employee for service described in section 410 (j) (3) (C) of this title (relating to home workers), if the cash remuneration paid in such quarter by the employer to the employee for such service is less an $50, or

(k) Remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 of title 26.

For purposes of this subchapter, in the case of domestic service described in subsection (g) (2) of this section, any payment of cash remuneration for such service which is more or less than a wholedollar amount shall, under such conditions and to such extent as may be prescribed by regulations made under this title, be computed to the nearest dollar. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to onehalf dollar or more, in which case it shall be increased to $1. The amount of any payment of cash remuneration so computed to the nearest dollar shall, in lieu of the amount actually paid, be deemed to constitute the amount of cash remuneration for purposes of subsection (g) (2) of this section. For purposes of this subchapter, in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410 (7) (1) of this title are applicable, the term "wages" shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service only his basic pay as described in section 1101 (10) of Title 38.

For purposes of this subchapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 410(0) of this title are applicable, (1) the term "wages" shall, subject to the provisions of subsection (a) of this section, include as such individual's remuneration for such service only amounts certified as payable pursuant to section 2504 (c) or 2505 (1) of Title 22, and (2) any such amount shall be deemed to have been paid to such individual at the time the service, with respect to which it is paid, is performed. (Aug. 14, 1935, ch. 531, title II, § 209, 49 Stat. 625; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362; Mar. 24, 1943, ch. 26, § 1(b) (2), 57 Stat. 47; Apr. 4,

1944, ch. 161, § 2, 58 Stat. 188; Oct. 23, 1945, ch. 433, § 7 (b), 59 Stat. 548; Dec. 29, 1945, ch. 652, title I, § 5 (a), 59 Stat. 671; 1946 Reorg. Plan No. 2, § 4, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1095; Aug. 10, 1946, ch. 951, title IV, §§ 407(a), 408(a), 409(a), 410, 411, 414, 60 Stat. 988, 989, 990; Apr. 20, 1948, ch. 222, § 1(a), 62 Stat. 195; Aug. 28, 1950, ch. 809, title I, § 104(a), 64 Stat. 492; Sept. 1, 1954, ch. 1206, title I, §§ 101 (a) (1)—(3), 104(a), 68 Stat. 1052, 1078; Aug. 1, 1956, ch. 836, title I, § 105(a), 70 Stat. 828; Aug. 1, 1956, ch. 837, title IV, § 401, 70 Stat. 869; Aug. 27, 1958, Pub. L. 85-786, § 1, 72 Stat. 938; Aug. 28, 1958, Pub. L. 85-840, title I, § 102 (a), 72 Stat. 1019; Sept. 13, 1960, Pub. L. 86-778, title I, § 103 (j) (2) (C), (F), 74 Stat. 937; June 30, 1961, Pub. L. 87-64, title I, § 102(c) (3) (A), 75 Stat. 134; Sept. 22, 1961, Pub. L. 87-293, title II. § 202(b) (2), 75 Stat. 626; Feb. 26, 1964, Pub. L. 88-272, title II, § 220 (c) (3), 78 Stat. 63; Oct. 13, 1964, Pub. L. 88650, § 4(a), 78 Stat. 1077.)

REFERENCES IN TEXT

Sections 165 (a) and 165 (a) (3)—(6), referred to in subsec. (e), which are references to sections 165 (a) and 165 (a) (3)—(6) of the Internal Revenue Code, 1939, were repealed by section 7851 of Title 26, I. R. C. 1954, and are now covered by sections 401 and 501 (a), respectively, of said Title 26.

Section 1400 of Title 26, referred to in subsec. (f), is a reference to section 1400 of the Internal Revenue Code, 1939, was repealed by section 7851 of Title 26, I. R. C. 1954, and is now covered by section 3101 of said Title 26.

For provision deeming a reference in other laws to a provision of I. R. C. 1939, also as a reference to corresponding provision of I. R. C. 1954, see section 7852 (b) of said Title 26.

Section 1101 (10) of Title 38, referred to in the next to last paragraph of this section, was repealed in the general revision of Title 38 by Pub. L. 85-857, Sept. 2, 1958, 72 Stat. 1106, and is now covered by sections 401 and 403 of Title 38, Veterans' Benefits.

The Peace Corps Act, referred to in the concluding paragraph, is classified to chapter 34 of Title 22, Foreign Relations and Intercourse.

AMENDMENTS

1964 Subsec. (e). Pub. L. 88-272 included as "wages" payments after 1954 under or to trust exempt under sections 401 and 501(a), I.R.C. 1954, under annuity plans after 1954 and prior to 1963, under section 401(a) (3), (4), (5), and (6), I.R.C. 1954, under or to annuity plans which at time of payment after 1962, are described in section 403 (a), I.R.C. 1954, and under or to a bond purchase plan which at time of any payment after 1962, is a qualified bond purchase plan described in section 405(a), I.R.C. 1954.

Subsec. (k). Pub. L. 88-650 added subsec. (k).

1961-Subsec. (1). Pub. L. 87-64 substituted "attains age 62 (if a woman) or age 65 (if a man)" for "attains retirement age (as defined in section 416(a) of this title)." Pub. L. 87-293 added last paragraph providing for computation of wages for Peace Corps volunteer service. 1960 Subsec. (1). Pub. L. 86-778, § 103(1) (2) (F), substituted "section 410(j) (3) (C)" for "section 410

(k) (3) (C)."

Pub. L. 86-778, § 103 (1) (2) (C), substituted "section 410()(1) of this title" for "section 410(m) (1) of this title" in the next to last paragraph.

1958 Subsec. (a). Pub. L. 85-840 inserted "and prior to 1959" following "any calendar year after 1954" incl. (2), and added cl. (3).

Subsec. (1). Pub. L. 85-786 inserted sentence to include remuneration for service in State employment paid to employee for period he was absent for illness in the term "sick pay".

1956 Subsec. (h) (2). Act Aug. 1, 1956, ch. 836, included within the definition of wages cash remuneration

of $150 or more, and cash remuneration computed on a time basis where the employee performs agricultural labor for the employer on 20 days or more during the calendar year.

Act Aug. 1, 1956, ch. 837, added next to last par. to define "wages" in the case of an individual performing service, as a member of a uniformed service, to which the provisions of section 410 (m) (1) of this title are applicable.

1954 Subsec. (a). Act Sept. 1, 1954, § 104 (a), provided that for years after 1954 the term "wages" would exclude any remuneration in excess of $4,200 paid to an individual with respect to employment during a calendar year.

Subsec. (g) (2). Act Sept. 1, 1954, § 101 (a) (1), made coverage of domestic service depend solely on receipt by the employee, in a quarter, of $50 in cash remuneration from one employer for such service.

Subsec. (g) (3). Act Sept. 1, 1954, § 101 (a) (2), added subsec. (g) (3).

Subsec. (h). Act Sept. 1, 1954, § 101 (a) (3), redesignated subsection as cl. (1) and added cl. (2).

1950-Act Aug. 28, 1950, substituted new section 409 for former section 409.

1948 Subsec. (b)(15). Act Apr. 20, 1948, inserted subpar. (B).

1946 Subsec. (a). Act Aug. 10, 1946, § 414, in amending former subsec. (a), made pars. (1) and (2) applicable only to payments before Jan. 1, 1947, added a new par. (3), applicable to payments after that date, and renumbered former pars. (3)-(6) to be pars. (4)—(7), respectively.

Subsec. (h). Act Aug. 10, 1946, § 407(a), in amending former subsec. (h), required a currently insured individual to have not less than six quarters of coverage during the period consisting of the quarter in which he died and the twelve preceding quarters.

Subsec. (1). Act Aug. 10, 1946, § 408(a), in amending former subsec. (i), required only that a wife be married to the insured individual for 36 months instead of requiring that they be married before Jan. 1, 1939, or before he became 60 years of age, as was formerly the case.

Subsec. (k). Act Aug. 10, 1946, § 409 (a), in amending former subsec. (k), changed requirement that a stepchild or adopted child must have been such before the individual reached age 60 to require, in the case of a living individual, that the child must have been a stepchild or adopted child for 36 months.

Subsec. (q). Act Aug. 10, 1946, § 410, added former subsec. (q).

Subsec. (r). Act Aug. 10, 1946, § 411, added former subsec. (r).

* War

1944 Subsec. (o) (1). Act Apr. 4, 1944, § 2, in amending subsec. (o) (1), inserted ", but shall not * Shipping Administration" at end of subd. (1). 1943-Subsec. (o). Act Mar. 24, 1943, added former subsec. (0).

1939-Act Aug. 10, 1939, amended section generally.

EFFECTIVE DATE OF 1964 AMENDMENTS Amendment of subsec. (e) by Pub. L. 88-272 applicable to taxable years ending after Dec. 31, 1962, see section 220(d) of Pub. L. 88-272, set out as a note under section 406 of Title 26, Internal Revenue Code.

Subsec. (k) of this section applicable with respect to remuneration paid on or after the first day of the first calendar month which begins more than ten days after Oct. 13, 1964, see section 4 (c) of Pub. L. 88-650, set out as a note under section 3121 of Title 26. Internal Revenue Code.

EFFECTIVE DATE OF 1961 AMENDMENTS Amendment of subsec. (1) of this section by Pub. L. 8764 applicable with respect to monthly benefits for months beginning on or after August 1, 1961, based on applications filed in or after March 1961, and with respect to lump-sum death payments under this subchapter in the case of deaths on or after August 1, 1961, see sections 102(f) and 109 of Pub. L. 87-64, set out as notes under section 402 of this title.

Amendment of this section by Pub. L. 87-293 applicable with respect to service performed after Sept. 22, 1961,