PUBLIC LAWS-CH. 120 -JUNE 9, 1943 Ante, p. 129. tion under section 1622 (c) (relating to wage bracket withholding), for the purpose of computing the amount to be deducted and withheld under such subsection. In case of a change of status, a new certificate shall be furnished not later than ten days after such change occurs. The certificate shall be in such form and contain such information as the Commissioner may, with the approval of the Secretary, by regula- tions prescribe. Such certificate- "(1) If furnished after the date of commencement of employ- ment with the employer by reason of a change of status, shall take effect with respect to the first payment of wages made on or after the first status determination date which occurs at least thirty days from the date on which such certificate is furnished to the employer, except that at the election of the employer such certificate may be made effective with respect to any previous payment of wages made on or after the date of the furnishing of such certificate. For the purposes of this paragraph the term 'status determination date' means January 1 and July 1 of each year. "(2) If furnished otherwise than by reason of a change of status, shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is furnished to the employer. A certificate which takes effect under this subsection shall continue in effect with respect to the employer until another such certificate fur- nished by the employee takes effect under this subsection. If no certificate is in effect under this subsection with respect to an employee, such employee shall be treated, for the purposes of the withholding exemption, or in case the employer exercises his election under section Ante,p. 129 . 1622 (c) (relating to wage bracket withholding), for the purpose of computing the amount to be deducted and withheld under such sub- section, as a married person claiming none of the personal exemption for withholding and having no dependents. "(i) OVERLAPPING PAY PERIODS, AND So FORTH. -If a payment of wages is made to an employee by an employer- "(1) with respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer, or "(2) without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by such employer, or "(3) with respect to a period beginning in one and ending in another calendar year, or "(4) through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays, the wages payable by another employer to such employee, the manner of withholding and the amount to be deducted and with- held under this subchapter shall be determined in accordance with regulations prescribed by the Commissioner with the approval of the Secretary under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period. "(j) WrTHHOLDING ON BASIS OF AVERAGE WAGEs.- The Commis- sioner may, under regulations prescribed by him with the approval of Quarterlyestimates the Secretary, authorize employers (1) to estimate the wages which [57 STAT.
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