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


### Answer
The term **extended active duty** is defined in *26 U.S.C. § 32* as follows -

> 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. § 32*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

