other · IRS · Rule · Published 2004-12-21 · Effective 2004-12-21 · 69 FR 76404
Document
Document number
04-27919
Federal Register citation
69 FR 76404
CFR reference
26 CFR 31
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2004-12-21
Effective date
2004-12-21
Treasury docket
TD 9167
Abstract
This document contains final regulations providing guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.