TourAxiom/US Federal/Statutes/Title 26/§ 415/(c)/(7)/(B)/(i)Official sourceciteall years of service by—(I)#cite · 26 U.S.C. § 415(c)(7)(B)(i)(I)a duly ordained, commissioned, or licensed minister of a church, or(II)#a lay person,26 U.S.C. § 415(c)(7)(B)(ii) →