Peace Corps
(A) In general
(A)In general#
At the election of an individual with respect to a property, the running of the 5-year period described in subsections (a) and (c)(1)(B) and paragraph (7) of this subsection with respect to such property shall be suspended during any period that such individual or such individual’s spouse is serving outside the United States—
(i) on qualified official extended duty (as defined in paragraph (9)(C)) as an employee of the Peace Corps, or
(ii) as an enrolled volunteer or volunteer leader under section 5 or 6 (as the case may be) of the Peace Corps Act ( 22 U.S.C. 2504 , 2505).
(A)(i)#
on qualified official extended duty (as defined in paragraph (9)(C)) as an employee of the Peace Corps, or
(A)(ii)#
as an enrolled volunteer or volunteer leader under section 5 or 6 (as the case may be) of the Peace Corps Act ( 22 U.S.C. 2504 , 2505).
(B)Applicable rules#
For purposes of subparagraph (A), rules similar to the rules of subparagraphs (B) and (D) of paragraph (9) shall apply.