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(d) Effective January 1, 1946, section 1607(c), defining the term "employment" for the purposes of the Federal Unemployment Tax Act, is amended (1) by striking out the word “or” at the end of paragraph (14), (2) by striking out the word “or” at the end of paragraph (14), (2) by striking out the period at the end of paragraph (15) and inserting in lieu thereof a semicolon and the word “or,” and (3) by inserting at the end of the subsection the following new paragraph;

“(16)9 Service performed in the employ of an international organization." (e) 10 Section 1621(a)(5), relating to the definition of "wages" for the purpose of collection of income tax at the source, is amended by inserting after the words “foreign government” the words "or an international organization”.

(f) 11 Section 3466(a), relating to exemption from communications taxes is amended by inserting immediately after the words "the District of Columbia" a comma and the words “or an international organization”.

(g) 12 Section 3469(f)(1), relating to exemption from the tax on transportation of persons, is amended by inserting immediately after the words “the District of Columbia" a comma and the words “or an international organization”.

(h) 13 Section 3475(5)(1), relating to exemption from the tax on transportation of property, is amended by inserting immediately after the words "the District of Columbia” a comma and the words “or an international organization”.

(i) Section 3797(a), relating to definitions, is amended by adding at the end thereof a new paragraph as follows:

"(18) 14 International organization.—The term 'international organization' means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organiza

tions Immunities Act." Sec. 5. (a) 15 Effective January 1, 1946, section 209(b) of the Social Security Act, defining the term "employment” for the purposes of title II of the Act, is amended (1) by striking out the word "or" at the end of paragraph (14), (2) by striking out the period at the end of paragraph (15) and inserting in lieu thereof a semicolon and the word “or”, and (3) by inserting at the end of the subsection the following new paragraph:

"(16) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act.”

926 U.S.C. 3306(cX16).
10 26 U.S.C. 3401(aX5).
1126 U.S.C. 4253(c).
12 26 U.S.C. 4263(b).

13 26 U.S.C. 4272A(d), relating to exemption from tax on transportation property, repealed with 26 U.S.C. 4271-4273 by sec. 4(a) of Public Law 85–475 (72 Stat. 260).

14 26 U.S.C. 7701(a X18). 16 42 U.S.C. 410(aX15).

(b) 16 No taxes shall be collected under title VIII or LX of the Social Security Act or under the Federal Insurance Contributions Act or the Federal Unemployment Tax Act, with respect to services rendered prior to January 1, 1946, which are described in para. graph (16) of sections 1426(b) and 1607(c) of the Internal Revenue Code, as amended, and any such tax heretofore collected (included penalty and interest with respect thereto, if any) shall be refunded in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund. No payment shall be made under title II of the Social Security Act with respect to services rendered prior to January 1, 1946, which are described in paragraph (16) of section 209(b) of such Act, as amended.

SEC. 6.17 International organizations shall be exempt from all property taxes imposed by, or under the authority of, any Act of Congress, including such Acts as are applicable solely to the District of Columbia or the Territories.

SEC. 7.18 (a) Persons designated by foreign governments to serve as their representatives in or to international organizations and the officers and employees of such organizations, and members of the immediate families of such representatives, officers, and employees residing with them, other than nationals of the United States, shall, insofar as concerns laws, regulating entry into and departure from the United States, alien registration and fingerprinting, and the registration of foreign agents, be entitled to the same privileges, exemptions, and immunities as are accorded under similar circumstances to officers and employees, respectively, of foreign governments, and members of their families.

(b) Representatives of foreign governments in or to international organizations and officers and employees of such organizations shall be immune from suit and legal process relating to acts performed by them in their official capacity and falling within their functions as such representatives, officers, or employees except insofar as such immunity may be waived by the foreign government or international organization concerned.

(c) 19 Section 3 of the Immigration Act approved March 26, 1924, as amended (U.S.C., title 8, sec. 203), is hereby amended by strik

18 26 U.S.C. 3101 Historical Note, 42 U.S.C. 401 Historical Note.
17 22 U.S.C. 288c.
18 22 U.S.C. 288d.

19 Sec. 3 of the Immigration Act of May 26, 1924 (8 U.S.C. 203), was repealed and replaced hver 10118Y15) of the Immigration and Nationality Act of June 27, 1952 (Public Law 82-414. 66 Stat. 167, 8 U.S.C. 1101(aX15)). Sec. 7(c) of the International Organizations Immunities Act set forth in the text above, is now covered by sec. 101(aX15XG) of the Immigration and National ity Act of June 27, 1952 (8 U.S.C. 1101(aX15XG)), which provided:

"(GXi) a designated principal resident representative of a foreign government recognized de jure by the United States, which foreign government is a member of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunity Act (55 Stat. 669), accredited resident members of the staff of such representatives, and members of his or their immediate family,

"(ii) other accredited representatives of such a foreign government to such international oryanizations, and the members of their immediate families;

"iii) an alien able to qualify under (i) or (ii) above except for the fact that the government of which such alien is an accredited representative is not recognized de jure by the United States, or that the government of which he is an accredited representative is not a member of auch international organizatior : the members of his immediate family; "(iv) officers, or employer

tomational organizations, and the members of their im mediate families;

ing out the period at the end thereof and inserting in lieu thereof a comma and the following: "and (7) a representative of a foreign government in or to an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act, or an alien officer or employee of such an international organization, and the family, attendants, servants, and employees of such a representative, officer, or employee".

(d)20 Section 15 of the Immigration Act approved May 26, 1924, as amended (U.S.C., title 8, sec. 215), is hereby amended to read as follows:

SEC. 8.21 (a) No person shall be entitled to the benefits of this title unless he (1) shall have been duly notified to and accepted by the Secretary of State as a representative, officer, or employee; or (2) shall have been designated by the Secretary of State, prior to formal notification and acceptance as a prospective representative, officer, or employee; of (3) is a member of the family or suite or servant, of one of the foregoing accepted or designated representatives, officers, or employees.

(b) Should the Secretary of State determine that the continued presence in the United States of any person entitled to the benefits

Mv) attendants, servants, and personal employees of any such representative, officer, or employee, and the members of the immediate families of such attendants, servants, and personal employees;"

Sec. 101(aX15) of the Immigration and Nationality Act of June 27, 1952 (8 U.S.C. 1101(aX15)), establish d eighteen categories of "nonimmigrant" aliens (aliens admitted to the United States on a temporary basis, not for permanent residence here, and therefore not subject to quota restrictions). These are: Class A, Foreign government officials; Class B, Temporary visitors; Class C, Transit aliens (including aliens entitled to pass in transit to and from the United Nations headquarters in New York City), Class D, Crewmen; Class E, Treaty traders and treaty investors; Class F, Students; Class Ġ, International organizations personnel; Class H, Temporary workers; Class I, Foreign correspondents; Class J, Participants in a program designated by the Director of the United States Information Agency; Class k, Fiancee or fiance of a U.S. citizen entering to conclude a marriage; Class L, Temporary workers previously employed in U.S.; Class M, Students in vocational training; Class N, Parent of an alien with special immigrant status; Class O, Accompaniet to athlete or performer; Class P, Athlete or performer, Class Q, Cultural exchange participant; Class R, Member of religious denomination with organization in United States; Class S, Informant critical to Federal or State law enforcement officials or critical to investigation of terrorism.

30 Sec. 15 of the Immigration Act of May 26, 1924 (8 U.S.C. 215) was repealed and replaced by secs. 102, 214, and 241 of the Immigration and Nationality Act of June 27, 1952 (8 U.S.C. 1102, 1184, 1251(e)). Sec. 7(d) of the International Organizations Immunities Act, set forth in the text above, is now covered by sec. 102 of the Immigration and Nationality Act of June 27, 1952 (8 U.S.C. 1102), as amended, which stated:

"Sec. 102. Except as otherwise provided in this Act, for so long as they continue in the nonimmigrant classes enumerated in this section, the provisions of this Act relating to ineligibility to receive visas and the exclusion or deportation of aliens shall not be construed to apply to nonimmigrants

"(1) within the class described in paragraph (15XAXi) of section 101(a), except those provisions relating to reasonable requirements of passports and visas as a means of identification and documentation necessary to establish their qualifications under such paragraph (15XAXi), and, under such rules and regulations as the President may deem to be necessary the provisions of subparagraphs (A) through (C) of section 212(aX3);

"(2) within the class described in paragraph (15XGXi) of section 101(a), except those provisions relating to reasonable requirements of passports and visas as a means of identification and documentation necessary to establish their qualifications under such paragraph (15XGXi), and the provisions of subparagraphs (A) through (C) of section 212(aX3); and

"43) within the classes described in paragraphs (15XAXii), (15XGXii), (15XGXiii), or (15XGXiv) of section 101(a), except those provisions relating to reasonable requirements of passports and visas as a means of identification and documentation necessary to establish their qualifications under such paragraphs, and the provisions of subparagraphs (A) through (C) of section 212(aX3)."

Sec. 212 of the Immigration and Nationality Act of June 27, 1952 (8 U.S.C. 1182), set forth the various classes of aliens to be excluded from admission to the United States. See particularly sec. 212(aX3), relating to security and related grounds.

21 22 U.S.C. 288e.

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all be considered to be an international organization for the -s of this title and may be extended the provisions of this

the same manner, to the same extent, and subject to the Lunditions, as such provisions may be extended to a public acional organization in which the United States participates it to any treaty or under the authority of any Act of Conuthorizing such participation or making an appropriation for urticipation.

14.29 The International Union for Conservation of Nature atural Resources shall be considered to be an international zation for the purposes of this title and may be extended the ons of this title in the same manner, to the same extent, and t to the same conditions, as such provisions may be extended public international organization in which the United States ripates pursuant to any treaty or under the authority of any -f Congress authorizing such participation or making an approon for such participation.

** 22 U.S.C. 2881-4. Sec. 14 was added by sec. 426 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (Public Law 103-236; 108 Stat. 458).

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