Education Tax Credit, Final Regulations
Federal Register, December 26, 2002, Page 78687
Agency
Internal Revenue Service (IRS), Treasury.
Action
Education Tax Credit, Final regulations.
Summary
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.
Dates
Effective Date: These regulations are effective December 26, 2002. Applicability Dates: For dates of applicability, see Sec. 1.25A-3(f) and Sec. 1.25A-4(d).
Further Information
Marilyn E. Brookens, (202) 622-4920 (not a toll-free number).