qualified tuition reduction

(2)For purposes of this subsection, the term “qualified tuition reduction” means the amount of any reduction in tuition provided to an employee of an organization described infor the education (below the graduate level) at such organization (or another organization described in section 170(b)(1)(A)(ii)) of— (A)such employee, or (B)any person treated as an employee (or whose use is treated as an employee use) under the rules of section 132(h).

Source

26 USC § 117(d)(2)


Scoping language

None: Default is title Scope
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