26 CFR · Internal Revenue
§ 31.3121(a)(18)-1 — Payments or benefits under a qualified educational assistance program.
26 CFR § 31.3121(a)(18)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3121(a)(18)-1 (Payments or benefits under a qualified educational assistance program.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3121(a)(18)-1 (2026).
Text
§ 31.3121(a)(18)-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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Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 31.3121(a)(11)-1
Moving expenses.§ 31.3121(a)(12)-1
Tips.§ 31.3121(a)(14)-1
Payments by employer to survivor or estate of former employee.§ 31.3121(a)(15)-1
Payments by employer to disabled former employee.§ 31.3121(a)(18)-1
Payments or benefits under a qualified educational assistance program.§ 31.3121(b)-2
Employment; services performed before 1955.§ 31.3121(b)-3
Employment; services performed after 1954.§ 31.3121(b)-4
Employment; excepted services in general.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(a)(18)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(a)(18)-1.