american citizen employees of foreign governments and international organizations

american citizen employees of foreign governments and international organizations Sec. 106. (a) Section 211(c)(2) of the Social Security Act is amended to read as follows: “(2) The performance of service by an individual as an employee. other than— “(A) service described in section 210(a)(14)(B) performed by an individual who has attained the age of eighteen, “(B) service described in section 210(a)(16), “(C) service described in section 210(a)(11), (12), or (15) performed in the United States by a citizen of the United States, and “(D) service described in paragraph (4) of this subsection;”. (b) Section 1402(c)(2) of the Internal Revenue Code of 1954 (relating to definition of trade or business) is amended to read as follows: “(2) the performance of service by an individual as an employee, other than— “(A) service described in section 3121(b)(14)(B) performed by an individual who has attained the age of 18, “(B) service described in section 3121(b)(16), 74 Stat. 946 “(C) service described in section 3121(b)(11), (12), or (15) performed in the United States (as defined in section 3121(e)(2)) by a citizen of the United States, and “(D) service described in paragraph (4) of this subsection (c) The amendments made by this section shall apply only with respect to taxable years ending on or after December 31, I960; except that for purposes of section 203 of the Social Security Act, the amendment made by subsection (a) shall apply only with respect to taxable years (of the individual performing the service involved) beginning after the date of the enactment of this Act.