26 CFR · Internal Revenue
§ 31.3306(b)(13)-1 — Payments or benefits under a qualified educational assistance program.
eCFR · current through Aug 3, 2026
§ 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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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.§ 31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business.§ 31.3306(b)(8)-1
Payments to employees for non-work periods.§ 31.3306(b)(9)-1
Moving expenses.§ 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.§ 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.