Treasury Regulations (26 C.F.R.)
26 CFR § 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.
Official textecfr.govlast amended
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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In this part (40 sections)
- 31.3302(a)-3 · Proof of credit under section 3302(a).
- 31.3302(b)-1 · Additional credit against tax.
- 31.3302(b)-2 · Proof of additional credit under section 3302(b).
- 31.3302(c)-1 · Limit on total credits.
- 31.3302(d)-1 · Definitions and special rules relating to limit on total…
- 31.3302(e)-1 · Successor employer.
- 31.3306(a)-1 · Who are employers.
- 31.3306(b)-1 · Wages.
- 31.3306(b)-1T · Question and answer relating to the definition of wages…
- 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
- 31.3306(b)(1)-1 · $3,000 limitation.
- 31.3306(b)(2)-1 · Payments under employers' plans on account of…
- 31.3306(b)(3)-1 · Retirement payments.
- 31.3306(b)(4)-1 · Payments on account of sickness or accident…
- 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
- 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
- 31.3306(b)(8)-1 · Payments to employees for non-work periods.
- 31.3306(b)(9)-1 · Moving expenses.
- 31.3306(b)(10)-1 · Payments under certain employers' plans after…
- 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
- 31.3306(c)-1 · Employment; services performed before 1955.
- 31.3306(c)-2 · Employment; services performed after 1954.
- 31.3306(c)-3 · Employment; excepted services in general.
- 31.3306(c)(1)-1 · Agricultural labor.
- 31.3306(c)(2)-1 · Domestic service.
- 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
- 31.3306(c)(4)-1 · Services on or in connection with a non-American…
- 31.3306(c)(5)-1 · Family employment.
- 31.3306(c)(6)-1 · Services in employ of United States or…
- 31.3306(c)(7)-1 · Services in employ of States or their political…
- 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
- 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
- 31.3306(c)(10)-1 · Services in the employ of certain organizations…
- 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
- 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
- 31.3306(c)(11)-1 · Services in employ of foreign government.
- 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
- 31.3306(c)(14)-1 · Services of insurance agent or solicitor.