1 online resource (1 volume, various pagings).
U.S. federal legislative history library. Core collection. Taxation & economic reform in America.
"An Act: To amend chapter 21 of the Internal Revenue Code of 1954 and title II of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization with respect to its employees shall constitute (for both tax and benefit purposes) a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes, and to require the filing of such a certificate by any nonprofit organization which paid such taxes but received a refund or credit because it had not previously filed such certificate.": Page 90 STAT. 2655.
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Description based on HeinOnline index screen, viewed January 30, 2014.