...income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political...thereof, or any agency or instrumentality of any one or more of the foregoing), of whatever kind and in whatever form paid, or from professions, vocations,...

...Act of 1932 made the salaries of Federal judges who took office after June ft. 19.42, taxable. By the Public Salary Tax Act of 1939, the salaries of Federal...thereof or any agency or instrumentality of any one or more of l he foregoing. (See exclusion for 1913 through 1938 above.) Section 107 of the Code, added...

...were made taxable, as well as the compensation for personal services rendered after Dec. 31, 193Я. as an officer or employee of a State, or any political...of the foregoing. (See exclusion for 1913 through 193Я above.) Section 107 of the Code, added hy the Revenue Act of 183Ü. provides that, for any taxable...

...paid indirectly by the United States, or any agency or instrumentality thereof, for personal service as an officer or employee of a State, or any political subdivision therof , or any agency or instrumentality of any of the foregoing, is paid on or before March 15, 1941,...

...beginning prior to January 1, 1938, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political...thereof, or any agency or instrumentality of any one or more of the foregoing — (a) shall not be assessed, and no proceeding in court for the collection...

...inserting after the words "compensation for personal service" the following: ("Including personal service as an officer or employee of a State, or any political...thereof, or any agency or instrumentality of any one or more of the foregoing) ". SECTION 3 OF THB PUBLIC SALARY TAX ACT or 1939 Section 22 (a) of the Internal...

...beginning after December 31. 1937, 'and before January 1, 1!)39, compensation for personal service as an officer or employee of a State, or any political...thereof, or any agency or instrumentality of any one or more of the foregoing, shall not be included in the gross income of any individual under Title I of...

...the Senate amendment insert the following: SEC. 208. This title shall not apply with respect to any officer or employee of a State, or any political subdivision...thereof, or any agency or instrumentality of any one or more of the foregoing, after the Secretary of the Treasury has determined and proclaimed that it is...

...— (1) The term "Act" means the Public Salary Tax Act of 1939. (2) The term "State employee" means eturns. — Every corporation subject to taxation...this title shall make a return, atatlng specifically one or more States or political subdivisions; and includes a member of a State or local legislative...

...beginning prior to January 1, 1938, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political...subdivision thereof, or any agency or instrumentality or any one or more of the foregoing — (a) shall not be assessed, nwl no proceeding in court for the...