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Education Tax Credit

tax-irs · IRS · Rule · Published 2002-12-26 · Effective 2002-12-26 · 67 FR 78687

Document

Document number
02-32453
Federal Register citation
67 FR 78687
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2002-12-26
Effective date
2002-12-26
Treasury docket
TD 9034

Abstract

This document contains final regulations relating to the Hope Scholarship Credit and the Lifetime Learning Credit under section 25A of the Internal Revenue Code. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997. These regulations provide guidance to individuals who may claim the Hope Scholarship Credit or the Lifetime Learning Credit for the payment of certain postsecondary educational expenses.

Source

Authoritative
Federal Register document
Machine
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