Qualified Tuition and Related Expenses Law and Legal Definition
According to 26 CFR 1.25A-2 [Title 26 -- Internal Revenue; Chapter I -- Internal Revenue Service, Department of the Treasury; Subchapter A -- Income Tax], qualified tuition and related expenses means “tuition and fees required for the enrollment or attendance of a student for courses of instruction at an eligible educational institution. This includes fees for books, supplies, and equipment used in a course of study only if the fees must be paid to the eligible educational institution for the enrollment or attendance of the student at the institution.”
Legal Definition list
- Qualified Transportation Fringe
- Qualified Timber Property [Internal Revenue]
- Qualified Terminal Interest Property Trust
- Qualified Subsidiary (Internal Revenue Code)
- Qualified Student Loan Bond
- Qualified Tuition and Related Expenses
- Qualified Vessel [Internal Revenue]
- Qualified Veterans’ Mortgage Bond
- Qualified Written Notice of Allocation
- Qualified Written Request
- Qualified-Terminable-Interest Property
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