### Question
How does Income Taxes define hour of service?


### Answer
Under *26 U.S.C. § 410*, **hour of service** is defined as:

> a time of service determined under regulations prescribed by the Secretary of Labor

#### Citation:
  - *26 U.S.C. § 410*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

