Pub. L. 100-203, tit. X, subtit. A, sec. 10103

CLARIFICATION OF TREATMENT OF FEDERAL JUDGES.

EnactedYear: 1987Length: 68 wordsOfficial source

SEC. 10103. CLARIFICATION OF TREATMENT OF FEDERAL JUDGES. (a) General Rule.— A Federal judge— (1) shall be treated as an active participant for purposes of section 219(g) of the Internal Revenue Code of 1986, and (2) shall be treated as an employee for purposes of chapter 1 of such Code. (b) Effective Date.— The provisions of subsection (a) shall apply to taxable years beginning after December 31, 1987.