### Question
How is the term extended active duty defined?


### Answer
The term **extended active duty** is defined in *26 U.S.C. § 1034* as the following:

> any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period

#### Citation:
  - *26 U.S.C. § 1034*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART III-COMMON NONTAXABLE EXCHANGES**

