74TH CONGRESS . SESS. I. CH. 531 . AUGUST 14, 1935 .
643 (c) The term " employm ent " means any service, of whatever "Employment ." n ature, performe d withi n the Un ited St ates by an empl oyee for his em ployer, except- (1) Agricultural labor ; (2) Domestic service in a private home ; (3) Service performed as an officer or member of the crew of a vessel on the navigable waters of the United States ; (4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother ; (5) Service performed in the employ of the United States Governm ent or o f an in strument ality o f the U nited St ates ; (6) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions ; (7) Service performed in the employ of a corporation, com- munity chest, fund, or foundation, organized and operated exclu- sively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of an private shareholder or individual . (d') The term " State agency" means any State officer, board, or "State agency ." other authority, designated under a State law to administer the unemployment fund in such State . (e) The term "unemployment fund" means a special fund, fund ,nemployment esta blished under a State l aw and administ ered by a State agency , for the payment of compensation . (f) The term "contributions" means payments required bya " Contributions . " State law to be made by an employer into an unemployment fund, to the extent that su ch payme nts are made by him wi thout a ny part thereof being deducted or deductible from the wages of individuals in his employ . (g) The term " compensation " means cash benefits payable to "Compensation ." indivi duals wi th resp ect to t heir un employme nt . RULES AND REGULATIONS
Rules and regular tions . SEC . 908 . The Commissioner of Internal Revenue, with the scribe . to pre- approval of the Secreta ry of t he Treas ury, sh all make and pu blish rules and regulations for the enforcement of this title, except sections 903, 904, and 910 . ALLOWANCE OF ADDITIONAL CREDIT
Allowance of addi- tional credit. SEC . 909 . (a) In addition to the credit allowed under section 902 Deducti on of con- I tr ibutions from tax . a taxpayer may, s ubject t o the c ondition s impos ed by se ction 9 10, credit against the tax imposed by section 901 for any taxable ear after the taxable year 1937, an amount, with respect to each tate law, equal to the amount, if any, by which the contributions, with respect to employment in such taxable year, actually paid by the tax- payer under such law before the date of filing his return for such taxable year, is exceeded by whichever of the following is the lesser- (1) The amount of contributions which he would have been Amounts . required to pay under such law for such taxable year if he had been subject to the highest rate applicable from time to time throughout such year to any employer under such law ; or (2) Two and seven-tenths per centum of the wages payable by him with respect to employment with respect to which contribu- tions for such year were required under such law .
