Page:United States Statutes at Large Volume 53 Part 2.djvu/909

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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