26 C.F.R. § 31.3306(b)(13)-1

Current through March 31, 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