53 STAT.]
76TH CONG., 1ST SESS.-CH. 666-AUG. 10, 1939
tion, and is performed away from the home office, or is ritualistic
service in connection with any such society, order, or associa-
tion, or
"(iii) such service is performed by a student who is enrolled
and is regularly attending classes at a school, college, or
university;
"(B) Service performed in the employ of an agricultural or horti- Aorants
etsc.
cultural organization exempt from income tax under section 101 (1); Ante,p.33.
"(C) Service performed in the employ of a voluntary employees'
oluntary employ-
ees, benefary assoy
beneficiary association providing for the payment of life, sick, acci- jaeftion
ry
ss
o
dent, or other benefits to the members of such association or their
dependents, if (i) no part of its net earnings inures (other than
through such payments) to the benefit of any private shareholder
or individual, and (ii) 85 per centum or more of the income consists
of amounts collected from members for the sole purpose of making
such payments and meeting expenses;
"(D) Service performed in the employ of a voluntary employees'
beneficiary association providing for the payment of life, sick, acci-
dent, or other benefits to the members of such association or their
dependents or their designated beneficiaries, if (i) admission to
membership in such association is limited to individuals who are
officers or employees of the United States Government, and (ii) no
part of the net earnings of such association inures (other than
through such payments) to the benefit of any private shareholder or
individual;
"(E) Service performed in any calendar quarter in the employ of
schoolscollegetc.
a school, college, or university, not exempt from income tax under
section 101, if such service is performed by a student who is enrolled
I R'C i§o1.
and is regularly attending classes at such school, college, or university,
and the remuneration for such service does not exceed $45 (exclusive
of room, board, and tuition);
Foreigngovernment
"(11) Service performed in the employ of a foreign government employeesV
(including service as a consular or other officer or employee or a
nondiplomatic representative);
Instrumentalities
"(12) Service performed in the employ of an instrumentality Inwhollyr
oned by
wholly owned by a foreign government-
eign government.
"(A) If the service is of a character similar to that per-
formed in foreign countries by employees of the United States
Government or of an instrumentality thereof; and
"(B) If the Secretary of State shall certify to the Secretary
of the Treasury that the foreign government, with respect to
whose instrumentality and employees thereof exemption is
claimed, grants an equivalent exemption with respect to simi-
lar service performed in the foreign country by employees of
the United States Government and of instrumentalities
thereof;
"(13 Service performed as a student nurse in the employ of a Student nurses; in-
hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to State law; and service
performed as an interne in the employ of a hospital by an indi-
vidual who has completed a four years' course in a medical school
chartered or approved pursuant to State law;
"(14) Service performed by an individual in (or as an officer animals, etc.
animals, etc.
or member of the crew of a vessel while it is engaged in) the
catching, taking, harvesting, cultivating, or farming of any kind
of fish, shellfish, crustacea, sponges seaweeds, or other aquatic
forms of animal and vegetable life (including service performed
by any such individual as an ordinary incident to any such
activity), except (A) service performed in connection with the
tios
1385
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