### Question
How does the law define inactive duty training?


### Answer
Under *26 U.S.C. § 3121*, **inactive duty training** is defined as:

> "inactive duty training" as described in paragraph (23) of such section 101

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

