HERBERT R. O'CONOR, GOVERNOR. 633

as a separate employing unit, would have been, at the time of
the succession, an employer subject to this Act;

(3) Any individual or employing unit which acquired the
organization, trade or business, or substantially all the
assets thereof, of another employing unit if the employment
record of such individual or employing unit subsequent to
such acquisition, together with the employment record of
the acquired unit prior to such acquisition, both within the
same calendar year, would be sufficient to constitute an
employing unit an employer subject to this Act under Para-
graph (1) of this sub-section;

(4) Any employing unit which, together with one or more
other employing units, is owned or controlled (by legally
enforceable means or otherwise) directly or indirectly by
the game interests, or by husband and wife, or which owns or
controls (by legally enforceable means or otherwise) one or
more other employing units and which, if treated as a single
unit with such other employing units or interests, or both,
would be an employer under Paragraph (1) of this sub-
section. A partnership shall, for the purpose of this sub-
section, be considered as under common control with another"
employing unit if the partner or partners common to each
employing unit do under the terms of written Articles of
Partnership, or in fact own more than a 50% interest
therein;

(5) Any employing unit which, having become an em-
ployer under Paragraphs (1), (2), (3), or (4), has not,
under Section 8, ceased to be an employer subject to this
Act;

(6) For the effective period of its election pursuant to
Section 8 (c) any other employing unit which has elected to
become fully subject to this Act; or

(7) Any individual or employing unit engaging in em-
ployment in this State subject for either the current or pre-
ceding calendar year to the payroll tax imposed by Section
1600 of the Federal Internal Revenue Code or to any other
Federal tax against which credit may be taken for contribu-
tions paid into a State unemployment compensation fund.

EMPLOYMENT AND INTERSTATE EMPLOYMENT.

19. (g) (3) Services covered by an election pursuant to
Sub-section (c) of Section 8 of this Act.

(4) Services covered by an arrangement pursuant to Sec-
tion 18 of this Act between the Board and an emergency
charged with the administration of any other State or Federal
unemployment compensation law pursuant to which all serv-
ices performed by an individual for an employing unit are
deemed to be performed entirely within this State, shall be