Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
eligible educational institutions
certain insurers |
| gptkbp:codifiedIn |
26 U.S.C. § 6050S
|
| gptkbp:dateEnacted |
1997
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6050S
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
to report tuition payments and related expenses for tax credits
|
| gptkbp:relatedTo |
gptkb:American_Opportunity_Tax_Credit
gptkb:Lifetime_Learning_Credit |
| gptkbp:requires |
reporting of reimbursements or refunds of qualified tuition and related expenses
filing of Form 1098-T reporting of certain educational payments |
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|