Laws: Cases and Codes : U.S. Code : Title 42
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U.S. Code as of:
01/19/04
Subchapter IX - Notes
AMENDMENTS
1954 - Act Aug. 5, 1954, ch. 657, Sec. 2, 68 Stat. 668, in
amending subchapter generally substituted subchapter heading
"EMPLOYMENT SECURITY ADMINISTRATIVE FINANCING" for "TAX ON
EMPLOYMENT OF EIGHT OR MORE".
PRIOR LAW; TAX ON EMPLOYERS OF EIGHT OR MORE
Former subchapter IX, sections 1101-1103, 1105-1110, act Aug. 14,
1935, ch. 531, title IX, Secs. 901-903, 905-910, 49 Stat. 639-644,
related to taxes on employers of eight or more. Section 4 of act
Feb. 10, 1939, ch. 2, 53 Stat. 1, which act enacted Title 26,
Internal Revenue Code of 1939, provided that all laws and parts of
laws codified into the I.R.C. 1939, to the extent that they related
exclusively to internal revenue laws, were repealed. Provisions of
I.R.C. 1939 were generally repealed by section 7851 of Title 26,
Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A
Stat. 3). See, also, section 7807 of said Title 26, I.R.C. 1954,
respecting rules in effect upon enactment of I.R.C. 1954. The
I.R.C. 1954 was redesignated I.R.C. 1986 by Pub. L. 99-514, Sec. 2,
Oct. 22, 1986, 100 Stat. 2095. Said prior law sections were
formerly and are now covered by certain sections in Title 26,
I.R.C. 1939 and I.R.C. 1986, respectively, as follows:
Former I.R.C. 1939 I.R.C. 1986
sections
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1101 1600 3301.
1102 1601(a) 3302.
1103 1603 3304.
1105 1604, 1605, 1610 3501, 6011(a), 6065,
6071, 6081(a),
6091(b)(1), (2),
6106, 6152(a)(3),
(b), 6161(a)(1),
6313, 6601(a), (f)(1).
1106 1606 3305.
1107 (as amended act 1607 3306, 7701(a)(1).
June 25, 1938, ch.
680, Sec. 13(a), 52
Stat. 1110)
1108 1609 7805(a), (c).
1109 1601(b), (c) 3302.
1110 1602 3303.
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REPAIR OF 1938 HURRICANE DAMAGE
Act Aug. 11, 1939, ch. 719, Sec. 1, 53 Stat. 1420, provided that
no special security taxes should be collected for work done prior
to Jan. 1, 1940, in cleaning up debris and damage caused by the
1938 hurricane.
CREDITS AGAINST SOCIAL SECURITY TAX
Act Aug. 10, 1939, ch. 666, title IX, Sec. 902(a)-(d), (h), 53
Stat. 1399, provided for a credit against the social security tax
of certain contributions made with respect to employment during
calendar years 1936, 1937, or 1938. Said act Aug. 10, 1939, was
affected by act Sept. 20, 1941, ch. 412, title VII, Sec. 701(c), 55
Stat. 728.
Act May 28, 1938, ch. 289, Sec. 810, 52 Stat. 576, related to
credits against Social Security Tax for 1936. It was affected by
act Sept. 20, 1941, ch. 412, title VII, Sec. 701(c), 55 Stat. 728,
relating to credit against Federal unemployment taxes.
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