qualified transfer

(2) Qualified transfer For purposes of this subsection, the term “qualified transfer” means any amount paid on behalf of an individual— (A) as tuition to an educational organization described in section 170(b)(1)(A)(ii) for the education or training of such individual, or (B) to any person who provides medical care (as defined in section 213(d) ) with respect to such individual as payment for such medical care.


26 USC § 2503(e)(2)

Scoping language

For purposes of this subsection
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