CODIFICATION OF INTERNAL REVENUE LAWS employment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year. (b) EMPLOYMENT.-The term "employment" means any service of whatever nature, performed within the United States by an employee for his employer, except- (1) Agricultural labor; (2) Domestic service in a private home; (3) Casual labor not in the course of the employer's trade or business; (4) Service performed by an individual who has attained the age of sixty-five; (5) Service performed as an officer or member of the crew of a vessel documented under the laws of the United States or of any foreign country; (6) Service performed in the employ of the United States Government or of an instrumentality of the United States; (7) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions; (8) Service performed in the employ of a corporation, com- munity chest, fund, or foundation, organized and operated exclu- sively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any pri- vate shareholder or individual; (9) Service performed by an individual as an employee as de- fined in section 1532 (b); or (10) Service performed as an employee representative as de- fined in section 1532 (c). (c) EMPLOYEE.- The term "employee" includes an officer of a cor- poration. (d) STATE. -T he term "State" includes Alaska, Hawaii, and the District of Columbia. (e) PEnSON.- T he term "person" means an individual, a trust or estate, a partnership, or a corporation. SEC. 1427. DEDUCTIONS AS CONSTRUCTIVE PAYMENTS. Whenever under this subchapter or any Act of Congress, or under the law of any State, an employer is required or permitted to deduct any amount from the remuneration of an employee and to pay the amount deducted to the United States, a State, or any political subdivision thereof, then for the purposes of this subchapter the amount so deducted shall be considered to have been paid to the employee at the time of such deduction. SEC. 1428. ESTIMATE OF REVENUE REDUCTION. The Secretary at intervals of not longer than three years shall estimate the reduction in the amount of taxes collected under this subchapter by reason of the operation of paragraphs (9) and (10) of subsection (b) of section 1426 and shall include such estimate in his anual report. SEC. 1429. RULES AND REGULATIONS. The Secretary shall make and publish such rules and regulations, not inconsistent with this subchapter, as may be necessary to the efficient administration of the functions with which he is charged under this subchapter. The Commissioner, with the approval of the Secretary, shall make and publish rules and regulations for the enforcement of this subchapter. SEC. 1430. OTHER LAWS APPLICABLE. All provisions of law, including penalties, applicable with respect to any tax imposed by section 2700 or section 1800, and the provisions of section 3762, shall, insofar as applicable and not inconsistent 178
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