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Electronic Code of Federal Regulations

e-CFR data is current as of February 19, 2020

Title 26Chapter ISubchapter CPart 31Subpart D → §31.3306(b)(13)-1


Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)


§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]

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