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In general

For purposes of this chapter, service performed in the employ of an international organization by an individual pursuant to a transfer of such individual to such international organization pursuant to section 3582 of title 5 , United States Code, shall constitute “employment” if—

(A) immediately before such transfer, such individual performed service with a Federal agency which constituted “employment” under subsection (b) for purposes of the taxes imposed by sections 3101(a) and 3111(a), and

(B) such individual would be entitled, upon separation from such international organization and proper application, to reemployment with such Federal agency under such section 3582.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/y.yaml

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Rules

transferred_federal_employee_international_organization_service_constitutes_employment

Derived

source: 26 USC 3121(y)(1)

- name: transferred_federal_employee_international_organization_service_constitutes_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(y)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: service performed in the employ of an international organization by an individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              pursuant to a transfer of such individual to such international organization pursuant
              to section 3582 of title 5, United States Code
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              immediately before such transfer, such individual performed service with a Federal
              agency
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              which constituted “employment” under subsection (b) for purposes of the taxes imposed
              by sections 3101(a) and 3111(a)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              such individual would be entitled, upon separation from such international
              organization and proper application, to reemployment with such Federal agency under
              such section 3582
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “Federal agency” means an agency, as defined in section 3581(1) of title 5,
              United States Code
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              The term “international organization” has the meaning provided such term by section
              3581(3) of title 5, United States Code
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_international_organization_within_meaning_of_section_3581_3_of_title_5

        and transfer_to_international_organization_pursuant_to_section_3582_of_title_5

        and
        immediately_before_transfer_individual_performed_service_with_federal_agency_within_meaning_of_section_3581_1_of_title_5

        and
        prior_federal_agency_service_constituted_employment_under_subsection_b_for_purposes_of_sections_3101_a_and_3111_a_taxes

        and
        individual_entitled_upon_separation_and_proper_application_to_reemployment_with_federal_agency_under_section_3582_of_title_5

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3101 (a)inferredUS Federal › Statutes › Title 26 › § 3101 › (a)
26 USC § 3582inferredUS Federal › Statutes › Title 26 › § 3582