Pub. L. 85-840, tit. IV, sec. 404

service in connection with gum resin products

EnactedYear: 1958Length: 116 wordsOfficial source
service in connection with gum resin products Sec. 404. (a) Section 3121 (b) (1) of the Internal Revenue Code of 1954 (relating to definition of employment) is amended to read as follows: “(1) service performed by foreign agricultural workers (A) under contracts entered into in accordance with title V of the Agricultural Act of 1949. as amended (65 Stat. 119; 7 U. S. C. 1461–1468), or (B) lawfully admitted to the United States from the Bahamas, Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary basis to perform agricultural labor;”. (b) The amendment made by subsection (a) shall apply with respect to service performed after 1958.
Pub. L. 85-840, tit. IV, sec. 404: service in connection with gum resin products | Justis AI