### Question
What is the definition of active duty?


### Answer
The definition of **active duty** is as follows in *26 U.S.C. § 3121*:

> “active duty” as described in paragraph (21) of section 101 of title 38, United States Code, except that it shall also include “active duty for training” as described in paragraph (22) of such section

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

