### Question
How does the law define extended duty?


### Answer
Under *26 U.S.C. § 121*, **extended duty** is defined as:

> 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. § 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**

