[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1402(e)(4)-1]

[Page 47]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1402(e)(4)-1  Treatment of certain remuneration paid in 1955 and 
1956 as wages.

    If in 1955 or 1956 an individual was paid remuneration for service 
described in section 3121(b)(8)(A) which was erroneously treated by the 
organization employing him (under a certificate filed by such 
organization pursuant to section 3121(k) or the corresponding section of 
prior law) as employment, within the meaning of the Federal Insurance 
Contributions Act (Chapter 21 of the Internal Revenue Code), and if on 
or before August 30, 1957, the taxes imposed by sections 3101 and 3111 
were paid (in good faith and upon the assumption that the insurance 
system established by title II of the Social Security Act had been 
extended to such service) with respect to any part of the remuneration 
paid to such individual for such service, then the remuneration with 
respect to which such taxes were paid, and with respect to which no 
credit or refund of such taxes (other than a credit or refund which 
would be allowable if such service had constituted employment) has been 
obtained either by the employer or the employee on or before August 30, 
1957, shall be deemed, for purposes of the Self-Employment Contributions 
Act of 1954 and the Federal Insurance Contributions Act, to constitute 
remuneration paid for employment and not net earnings from self-
employment. For regulations relating to section 3121(b)(8)(A) and (k), 
see Sec. Sec. 31.3121(b)(8)-1 and 31.3121(k)-1 of subpart B of part 31 
of this chapter (Employment Tax Regulations).