Evening star., 1942-10-28
ny the Associated Press.

(g) The term wages" "wage
payments" means all forms of direct
or indirect compensation which is
computed on an hourly or daily
basis, a piece-work basis, or other
comparable basis, for personal serv-
ices Of an employe irrespective of
when rendered, including bonuses,
additional compensation, gifts, COM
missins, loans, fees and any other
remuneration in any form or me-
dium whatsoever (but excluding in
surance and pension benefits in a
reasonable amount).
Definition of Terms.
(h) The term insurance and
pension benefits in a reasonable
amount" means:
Cd Contributions by an employer
to an employees trust or under an
annuity plan which meets the re-
quirements of Section 165 (A) of the
code. and
CD Amounts paid by an employer
on account of premiums on insur-
ance on the life of the employe
which amounts are deductible by
the employer unde rSection % (A)
OF the. code, except that If such
amounts are includible in the gross
income of the employe under the
code, the amount in respect of each
employe may not exceed 5 per cent
I the employees annual salary or
wages determined without the in
clusion Of insurance and pension
benefits.
Cd The terms approval by the
board" and determination bv the
board" shall, except as may be
otherwise provided in the regu-
lations or orders of the board, in
clude an approval or determine
ton by an agent of the board
duly authorized to perform such
act; and such approval or determi-
nation, If subsequently modified or
reversed by the board, shall never
theless for the purpose of thes
regulations, be deemed to have been
continuously in effect from it's
original date until the first day of
the payroll period Immediately fol-
lowing the reversal or modification
or until such later date as the
board may direct.
CD The terms approval by the
commissioner" and, determination
by the commissioner" shall, except
as may be otherwise provided in
regulations prescribed by the COM
missioner, include an approval or
determination by an agent of the
commissioner duly authorized to
perform such act; and such ap-
proval or determination, if subse-
quently modified or reversed by the
commissioner, shall nevertheless
Tor the purpose of these regula-
tlons, be deemed to have been con-
tinuously in effect from its original
date until the first day of the paw
roll period Immediately following re-
versal or modification or until such
later date as the commissioner NAV
direct.
Labor Board Authority.
section 4OlO. 3. Authority of Ma
tional War Labor Board.
The board shall, subject to the
provisions of sections l, 2, 3, 4. 8 and
9 OF Title II, of Executive Order $3.50
OF October 3, 1912, have authority
to determine whether any
Cd Wage payments, or
CD Salary payments to an en-
ploye totaling in amount not in ex-
cess of $4,000 per annum where such
employe
(a) In his relations with his en-
ployer is represented by duly
recognized or certified labor organ
iZation, or
90 Is not employed in a bona
noe executive, administrative or
professional capacity-are made in
contravention of the act, or any rul-
ings, orders or regulations promul-
gated Hereunder. Any such deter
mination by the board, made under
rulings and orders issued by it that
payment is in contravention of the
act, or any rulings. orders, or regu-
lations promulgated hereunder,
shall be conclusive upon all execu-
tive departments and agencies of
the Government in determining the
costs or expenses Of any employer
for the purpose of any law or regu-
lation, either heretofore or hereafter
enacted or promulgated, including
the emergency price control act Of
1912 or any maximum price regula-
tion thereof, or for the purpose of
calculating deductions under the
revenue laws of the United States,
or for the purpose of determining
costs or expenses under any con-
tract made by or on behalf of the
United States. Any determination of
the board made pursuant to the au-
thority conferred on 1t shall be final
and shall not be subject to review
by the tax court Of the United States
or by any court in any civil proceed
ingS.
Sec. 4010.4. Rules, orders and
Of board.-The board
may make such rulings and issue
such orders or regulations Is 1t
deems necessary to enforce and