qualified military service
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified military service” means any service in the uniformed services (as defined in chapter 43 of title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service.
Source
- 1996–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this subchapter