1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
  6. 26 CFR § 31.3306(b)(13)-1
26 CFR § 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program
June 25, 2020
CFR

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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§ 31.3306(b)(10)-1 Payments under certain employers' plans after retirement, disability, or death
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§ 31.3306(c)-1 Employment; services performed before 1955

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