### Question
How does the law define member of the Foreign Service of the United States?


### Answer
Under *26 U.S.C. § 121*, **member of the Foreign Service of the United States** is defined as:

> given the term "member of the Service" by paragraph (1), (2), (3), (4), or (5) of section 103 of the Foreign Service Act of 1980, as in effect on the date of the enactment of this paragraph.

#### Citation:
  - *26 U.S.C. § 121*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

