eligible educational institution

(5) Eligible educational institution The term “eligible educational institution” means an institution— (A) which is described in section 481 of the Higher Education Act of 1965 ( 20 U.S.C. 1088 ), as in effect on the date of the enactment of this paragraph, and (B) which is eligible to participate in a program under title IV of such Act.


26 USC § 529(e)(5)

Scoping language

For purposes of this section
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