(b) Subject to the same limitation the term "wages" includes also all
compensation paid by an employer to persons in his employ with respect
to which he is not liable for contributions under any other unemployment
insurance law, even though such compensation is not remuneration as
defined by section five hundred seventeen of this article, or the
services of such persons are not in employment as defined by section
five hundred eleven of this article, if the employer is liable for a tax
on such compensation under the federal unemployment tax act.
2. Joint consideration. If an employer has acquired all or
substantially all, or a segregable portion of the assets of another
employer liable for contributions under this article, or has acquired
all or a segregable portion of the organization, trade or business of
another employer liable for contributions pursuant to subdivision seven
of section five hundred eighty-one of this article, remuneration paid by
both employers shall be deemed paid by a single employer for the
purposes of this section.