Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_3305
Timestamp: 2020-06-03 05:51:06
Document Index: 144179209

Matched Legal Cases: ['§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', '§ 3305', 'art 3']

Internal Revenue Code, § 3305. Applicability Of State Law
I.R.C. § 3305(a) Interstate And Foreign Commerce —
I.R.C. § 3305(b) Federal Instrumentalities In General —
I.R.C. § 3305(c) National Banks —
I.R.C. § 3305(d) Federal Property —
I.R.C. § 3305(e) —
I.R.C. § 3305(f) American Vessels —
I.R.C. § 3305(g) Vessels Operated By General Agents Of United States —
The permission granted by subsection (f) shall apply in the same manner and under the same conditions (including the obligation to comply with all requirements of State unemployment compensation laws) to general agents of the Secretary of Transportation with respect to service performed by officers and members of the crew on or in connection with American vessels—
I.R.C. § 3305(g)(1) —
I.R.C. § 3305(g)(2) —
I.R.C. § 3305(h) Requirement By State Of Contributions —
I.R.C. § 3305(h)(1) —
I.R.C. § 3305(h)(2) —
require general agents of the Secretary of Transportation to make contributions under such temporary disability insurance law and to make such deductions from wages or remuneration as are required by such unemployment compensation or temporary disability insurance law.
I.R.C. § 3305(i) General Agent As Legal Entity —
I.R.C. § 3305(j) Denial Of Credits In Certain Cases —
(Aug. 16, 1954, ch. 736, 68A Stat. 445 ; Sept. 1, 1954, ch. 1212, 4(c), 68 Stat. 1135; Sept. 13, 1960, Pub. L. 86-778, title V, 531(a), (b), 74 Stat. 983; Aug. 10, 1970, Pub. L. 91-373, title I, 123, 84 Stat. 702; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1903(a)(15), 1906(b)(13)(C), 90 Stat. 1809, 1834; Pub. L. 114-92, Div. C, title XXXV, Sec. 3503, Nov. 25, 2015.)
2015—Sec. 3305. Pub. L. 114-92 , Div. C, Sec. 3503, substituted “Secretary of Transportation” for “Secretary of Commerce” each place it appeared.
1976--Subsec. (g). Pub. L. 94-455, Sec. 1903(a)(15)(A), struck out “on or after July 1, 1953,” after “respect to service performed”.
Subsec. (h). Pub. L. 94-455, Sec. 1903(a)(15)(B), struck out “on or after July 1, 1953, and” after “as to service performed”.
Subsec. (j). Pub. L. 94-455, Sec. 1903(a)(15)(C), 1906(b)(13)(C), struck out “after December 31, 1971,” after “for any taxable year” and substituted “to the Secretary of the Treasury” for “to the Secretary”.
1970--Subsec. (j). Pub. L. 91-373, Sec. 123, added subsec. (j).
1960--Subsec. (b). Pub. L. 86-778, Sec. 531(a), substituted “(other than an instrumentality to which section 3306(c)(6) applies)" for “except such as are (1) wholly owned by the United States, or (2) exempt from the tax imposed by section 3301 by virtue of any other provision of law,” and added cl. (C).
Subsec. (g). Pub. L. 86-778, Sec. 531(b), substituted “neither wholly nor partially” for “not wholly”.
1954--Subsec. (e). Act Sept. 1, 1954, repealed subsec. (e) which related to the Bonneville Power Administrator.
Amendments by Section 1903 of Pub. L. 94-455 effective for compensation paid for services rendered after December 31, 1976.
Amendment by Section 1906 of Pub. L. 94-455 effective February 1, 1977.
Amendments by Section 123 of Pub. L. 91-373 effective on the date of the enactment of this Act [Enacted: Aug. 10, 1970].
Section 535 of part 3 (531-535) of title V of Pub. L. 86-778 provided that: “The amendments made by this part [enacting section 3308 and amending sections 3305 and 3306 of this title] (other than the amendments made by subsections (e) and (f) of section 531 [amending sections 1361 and 1367 of Title 42, The Public Health and Welfare]) shall apply with respect to remuneration paid after 1961 for services performed after 1961. The amendments made by subsections (e) and (f) of section 531 shall apply with respect to any week of unemployment which begins after December 31, 1960." [The second sentence of section 535 was repealed by Pub. L. 89-554, 8(a), Sept. 6, 1966, 80 Stat. 661.]
Section 4(c) of act Sept. 1, 1954, provided that the amendment made by section 4(c) of act Sept. 1, 1954, is effective with respect to services performed after Dec. 31, 1954.
Section 531(g) of Pub. L. 86-778, as amended by Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Notwithstanding section 203(b) of the Farm Credit Act of 1959, sections 3305(b), 3306(c)(6), and 3308 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954 ], and sections 1501(a) and 1507(a) of the Social Security Act [sections 1361(a) and 1367 of Title 42, The Public Health and Welfare] shall be applicable, according to their terms, to the Federal land banks, Federal intermediate credit banks, and banks for cooperatives.”