(b) Any necessary determinations concerning the amount of remuneration paid for your work and the periods for which such remuneration was paid have been made as shown by—
(1) A tax return filed under section 3122 of the Internal Revenue Code (26 U.S.C. 3122 ); or
(2) A certification by the head of the Federal agency or instrumentality of which you have been an employee or his or her agent. A Federal instrumentality for these purposes includes a nonappropriated fund activity of the armed forces or Coast Guard.
[44 FR 38454, July 2, 1979, as amended at 55 FR 24891, June 19, 1990]
Title 20 published on 2012-04-01
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