Educational institution.

Educational institution. For purposes of sections 151(e) and 152, and the regulations thereunder, the term educational institution means a school maintaining a regular faculty and established curriculum, and having an organized body of students in attendance. It includes primary and secondary schools, colleges, universities, normal schools, technical schools, mechanical schools, and similar institutions, but does not include noneducational institutions, on-the-job training, correspondence schools, night schools, and so forth.

Source

26 CFR § 1.151-3


Scoping language

None
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