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Definitions

For purposes of this subsection—

(A) Federal agency The term “Federal agency” means an agency, as defined in section 3581(1) of title 5 , United States Code.

(B) International organization The term “international organization” has the meaning provided such term by section 3581(3) of title 5 , United States Code.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/y.yaml

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Rules

transferred_federal_employee_international_organization_service_constitutes_employment

Derived

source: 26 USC 3121(y)(1)

- name: transferred_federal_employee_international_organization_service_constitutes_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(y)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: service performed in the employ of an international organization by an individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              pursuant to a transfer of such individual to such international organization pursuant
              to section 3582 of title 5, United States Code
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              immediately before such transfer, such individual performed service with a Federal
              agency
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              which constituted “employment” under subsection (b) for purposes of the taxes imposed
              by sections 3101(a) and 3111(a)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              such individual would be entitled, upon separation from such international
              organization and proper application, to reemployment with such Federal agency under
              such section 3582
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “Federal agency” means an agency, as defined in section 3581(1) of title 5,
              United States Code
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “international organization” has the meaning provided such term by section
              3581(3) of title 5, United States Code
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_international_organization_within_meaning_of_section_3581_3_of_title_5

        and transfer_to_international_organization_pursuant_to_section_3582_of_title_5

        and
        immediately_before_transfer_individual_performed_service_with_federal_agency_within_meaning_of_section_3581_1_of_title_5

        and
        prior_federal_agency_service_constituted_employment_under_subsection_b_for_purposes_of_sections_3101_a_and_3111_a_taxes

        and
        individual_entitled_upon_separation_and_proper_application_to_reemployment_with_federal_agency_under_section_3582_of_title_5