Page:United States Statutes at Large Volume 68A.djvu/922

 882

INTERNAL REVENUE CODE OF 1954

J,;, time before the day after the day on which his successor takes ofl&ce); ,f (2) once made, shall be irrevocable; •j _ (3) in the case of any judge other than the chief judge, shall be made by filing notice thereof in writing with the chief judge; and (4) in the case of the chief judge, shall be made by filing notice thereof in writing with the Civil Service Commission. The chief judge shall transmit to the Civil Service Commission a copy of each notice filed with him under this subsection. (f) INDIVIDUALS RECEIVING R E T I R E D P A Y TO B E AVAILABLE FOR

RECALL.—Any individual who has elected to receive retired pay under subsection (d) who thereafter— (1) accepts civil office or employment under the Government of the United States (other than the performance of judicial duties pursuant to subsection (c)); or (2) performs (or supervises or directs the performance of) legal or accounting services in the field of Federal taxation or in the field of the renegotiation of Federal contracts for his client, his employer, or any of his employer's clients, shall forfeit all rights to retired pay under subsection (d) for all periods beginning on or after the first day on which he accepts such office or employment or engages in any activity described in paragraph (2). Any individual who has elected to receive retired pay under subsection (d) who thereafter during any calendar year fails to perform judicial duties required of him by subsection (c) shall forfeit all rights to retired pay under subsection (d) for the 1-year period which begins on the first day on which he so fails to perform such duties. (g)

COORDINATION W I T H C IV I L SERVICE RETIREMENT. —

(1) GENERAL RULE.—Except as otherwise provided in this subsection, the provisions of the Civil Service Retirement Act (including the provisions relating to the deduction and withholding of amounts from basic pay, salary, and compensation) shall apply in respect of service as a judge (together with other service as an officer or employee to whom such Act applies) as if this section had not been enacted. (2) E F F E C T OF ELECTING RETIRED PAY.—In the case of any individual who has filed an election to receive retired pay under subsection (d) and who has not filed a waiver under paragraph (3) of this subsection— (A) he shall not be entitled to any annuity under section 1,2, 3A, 6, or 7 of the Civil Service Retirement Act for any period beginning on or after the day on which he files such election; (B) no amount shall be returned to him under section 7(a) of such Act; (C) subsections (b) and (c) of section 4 of such Act, and subsection (c) of section 12 of such Act, shall apply in respect of such individual as if he were retiring or had retired under section 1 of such Act on the date on which his retired pay under subsection (d) of this section began to accrue; except that— (i) the amount of any annuity payable to a survivor of such individual under subsection (b) or (c) of such section 4 or under subsection (c) of such section 12 shall be based on a life annuity § 7447(e)(1)

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