Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart D - FEDERAL UNEMPLOYMENT TAX ACT (CHAPTER 23, INTERNAL REVENUE CODE OF 1954)
Section 31.3306(b)(13)-1 - Payments or benefits under a qualified educational assistance program

26 C.F.R. § 31.3306(b)(13)-1

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Current through November 30, 2024
Section 31.3306(b)(13)-1 - Payments or benefits under a qualified educational assistance program

The term "wages" does not include any payment made, or benefit furnished, to or for the benefit of an employee in a taxable year beginning after December 31, 1978, if at the time of such payment or furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127.

26 C.F.R. §31.3306(b)(13)-1

T.D. 7898, 48 FR 31019, July 6, 1983