1395
53 STAT.]
76TH CONG., 1ST SESS.-CH. 666-AUG. 10, 1939
"(12) Service performed in the employ of an instrumentality Instrumentality
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 Secre-
tary of the Treasury that the foreign government, with
respect to whose instrumentality exemption is claimed,
grants an equivalent exemption with respect to similar
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
nurses;
a 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;nsurance
ts
"(14) Service performed by an individual for a person as an et., on commission
insurance agent or as an insurance solicitor, if all such service bass.
performed by such individual for such person is performed for
remuneration solely by way of commission; or
individuals unde
"(15) Service performed by an individual under the age of age of is delivering
eighteen in the delivery or distribution of newspapers or shop- newspapers, etc.
ping news, not including delivery or distribution to any point
for subsequent delivery or distribution.
(d) INCLUDED AND EXCLUDED SEERVCE.-If the services performed
cluded arvd
ic
during one-half or more of any pay period by an employee for the
person employing him constitute employment, all the services of such
employee for such period shall be deemed to be employment; but if
the services performed during more than one-half of any such pay
period by an employee for the person employing him do not consti-
tute employment, then none of the services of such employee for such
period shall be deemed to be employment. As used in this subsection
" ay period" de-
the term 'pay period' means a period (of not more than thirty-one fned
consecutive days) for which a payment of remuneration is ordinarily
made to the employee by the person employing him. This subsection
shall not be applicable with respect to services performed in a pay
period by an employee for the person employing him, where any of
such service is excepted by paragraph (9) of subsection (c).
"(e) STATE AoENcr. - The term 'State agency' means any State "Stateagency."
officer, board, or other authority, designated under a State law to
administer the unemployment fund in such State.nemployment
"(f) UNEMPLOYMENT FUND.-T he term 'unemployment fund' fund."
means a special fund, established under a State law and administered
by a State agency, for the payment of compensation. Any sums
standing to the account of the State agency in the Unemployment
Trust Fund established by section 904 of the Social Security Act as 49 Stat.640.
amended, shall be deemed to be a part of the unemployment fund of iv, i nlo4.
the State, and no sums paid out of the Unemployment Trust Fund to
such State agency shall cease to be a part of the unemployment fund
of the State until expended by such State agency. An unemployment
fund shall be deemed to be maintained during a taxable year only if
throughout such year, or such portion of the year as the unemploy-
ment fund was in existence, no part of the moneys of such fund was
expended for any purpose other than the payment of compensation
(exclusive of expenses of administration) and for refunds of sums
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