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TITLE 23.—HIGHWAYS

Chapter 1.-FEDERAL HIGHWAY AID

§ 23c. Same; advertising and lettering of contracts; unacceptable bids; work done by Secretary of Agriculture. - Construction work on forest-development roads and trails, pursuant to the provisions of section 23 of this title, estimated to cost $10,000 or more per mile, exclusive of bridges, shall be advertised and let to contract. If such estimated cost is less than $10,000 per mile, or if, after proper advertising, no acceptable bid is received, or the bids are deemed excessive, the work may be done by the Secretary of Agriculture on his own account. (June 29, 1948, ch. 732, §3(c), 62 Stat. 1106.)

TITLE 25.-INDIANS

Chapter 3.-AGREEMENTS WITH INDIANS

§ 87. Repealed. June 25, 1948, ch. 645, § 21, 62 Stat. 862, eff. Sept. 1, 1948.

Section, relating to interest of agents and employees in Indian contracts, is covered by section 437 of new Title 18, Crimes and Criminal Procedures.

TITLE 26. — INTERNAL REVENUE CODE

INCOME TAX

§ 147. Information at source. - (a) Payments of $500 or more. All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers, making payment to another person, of interest, rent, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments described in section 148(a) or 149), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by him with the approval of the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment. (As amended Apr. 2, 1948, 3:18 p.m., E.S.T., ch. 168, Title II, § 202(c) (3), 62 Stat. 114.)

1948 Amendment. - Subsec. (a) amended by Act Apr. 2, 1948, cited to text, which struck out $500 wherever appearing and inserted $600 to accommodate the increased exemptions under section 25(b) of this title.

Effective date. --Section 203 of Act Apr. 2, 1948, cited to text, provided that amendments made by sections 201 and 202 of said Act Apr. 2, 1948, to sections 23(y), 25(b) (1), (2), 51(a), 58(a), 142(a), 147 (a), 163(a) (1), and 1622(h) (1) of this title should be applicable to taxable years beginning after Dec. 31, 1947, and that taxable years beginning in 1947 and ending in 1948 shall be governed by subsec. (d) of section 108 of this title.

Text of Acts cited. -Text of Acts cited to this section, see U.S.C. Internal Revenue Acts.

INCOME TAX-COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 1621. Definitions. - As used in this subchapter.

(a) Wages. The term "wages" means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include remuneration paid

(1) Omitted. (Aug. 8, 1947, ch. 515, § 10 (a), 61 Stat. 918, eff. Jan. 1, 1949.)

(2) for agricultural labor (as defined in section 1426(h)), or (3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, or

(4) for casual labor not in the course of the employer's trade or business, or

(5) for services by a citizen or resident of the United States for a foreign government or an international organization or for the government of the Commonwealth of the Philippines, or

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(6) for services performed by a nonresident alien individual, other than a resident of a contiguous country who enters and leaves the United States at frequent intervals, or

(7) for such services, performed by a non-resident alien individual who is a resident of a contiguous country and who enters and leaves the United States at frequent intervals, as may be designated by regulations prescribed by the Commissioner with the approval of the Secretary, or

(8) (A) for services for an employer (other than the United States or any agency thereof) performed by a citizen of the United States, if it is reasonable to believe that during the entire calendar year the employee will be a bona fide resident of a foreign country or countries, or

(B) for services for an employer performed within a possession of the United States by a citizen of the United States, if it is reasonable to believe that at least 80 per centum of the remuneration to be paid to the employee by such employer during the calendar year will be for such services, or

(9) for services performed as a minister of the gospel.

(b) Pay-roll period. -The term "pay-roll period" means a period for which a payment of wages is ordinarily made to the employee by his employer, and the term "miscellaneous pay-roll period" means a pay-roll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.

(c) Employee. - The term "employee" includes an officer, employee, or elected official of the United States, a State, Territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term "employee" also includes an officer of a corporation.

(d) Employer. - The term "employer" means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that

(1) if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term "employer" (except for the purposes of subsection (a)) means the person having control of the payment of such wages; and

(2) in the case of a person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States, the term "employer" (except for the purposes of subsection (a)) means such person.

(e) Number of withholding exemptions claimed. -The term "number of withholding exemptions claimed" means the number of withholding exemptions claimed in a withholding exemption certificate in effect under section 1622 (h), except that if no such certificate is in effect, the number of withholding exemptions claimed shall be considered to be zero. (Added June 9, 1943, 7 p. m., E. W. T., ch. 120, § 2 (a), 57 Stat. 126; amended May 29, 1944, 7 p. m., E. W. T., ch. 210, part II, § 22 (a), 58 Stat. 247; Dec. 29, 1945, ch. 652, Title I, § 4, (e), 59 Stat. 671; Aug. 8, 1947, ch. 515, § 10(a), 61 Stat. 918.)

AMENDMENTS

1947. Subsec. (a) amended by Act Aug. 8, 1947, cited to text, which struck out par. (1), limited application of par. (8) to remuneration for services for an employer (other than the United States or any agency thereof) performed by a citizen of the United States, if it is reasonable to believe that during the entire calendar year the employee will be a bona fide resident of a foreign country, and to remuneration for services for an employer performed within a possession of the United States by a citizen, if it is reasonable to believe that at least 80% of the remuneration to be paid will be for such services, and deleted sentence following par. (9).

1945-Subsec. (a) (5) amended by act Dec. 29, 1945, cited to text, which inserted "or an international organization" following "foreign government". 1944-Subsecs. (e)-(k) struck out by act May 29, 1944, cited to text, and a new subsec. (e) inserted in lieu thereof.

EFFECTIVE DATE

Section 10(b) of Act Aug. 8, 1947, cited to text, provided: "(b) The amendments made by this section section 10(a) of Act Aug. 8, 1947, cited to text shall be applicable with respect to wages paid on or after January 1, 1948, except that the amendment striking out paragraph (1) of section 1621 (a) of the Internal Revenue Code shall be applicable with respect to wages paid on or after January 1, 1949.”

Amendment of section by act May 29, 1944, § 22 (a), cited to text, was made applicable only with respect to wages paid on or after Jan. 1, 1945, by section 21 thereof.

Section, prior to May 29, 1944, amendment, as effective July 1, 1943, see note preceding this section.

§ 1622. Income tax collected at source.

(a) Requirement of withholding. - Every employer making payment of wages shall deduct and withhold upon such wages a tax equal to 15 per centum of the amount by which the wages exceed the number of withholding exemptions claimed multiplied by the amount of one such exemption as shown in subsection (b) (1).

(b) (1) The table referred to in subsection (a) is as follows:

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(c) Wage bracket withholding. - (1) At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a):

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