26 CFR 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.
[T.D. 7898, 48 FR 31019, July 6, 1983]
Title 26 published on 2015-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 31.