fraternal beneficiary societies, agricultural organizations, voluntary employees’ beneficiary associations, etc.

fraternal beneficiary societies, agricultural organizations, voluntary employees’ beneficiary associations, etc. Sec. 534. Section 3306(c)(10) of the Internal Revenue Code of 1954 is amended to read as follows: “(10) (A) service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section74 Stat. 985 401 (a)) or under section 521, if the remuneration for such service is less than $50, or “(B) service performed in the employ of a school, college, or university, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university;”.