employment

(1) Inclusion of service The term “employment” shall, notwithstanding the provisions of subsection (b) of this section, include— (A) service performed by an individual as a member of a uniformed service on active duty, but such term shall not include any such service which is performed while on leave without pay, and (B) service performed by an individual as a member of a uniformed service on inactive duty training.

Source

26 USC § 3121(m)(1)


Scoping language

For purposes of this chapter
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