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Final Regulations on Information Reporting of Qualified Tuition Payments
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 26, 2002
Originally published in the Dec. 19, 2002 Federal Register. Excerpt: This document contains final regulations relating to the information reporting requirements for qualified tuition and related expenses under section 6050S of the Internal Revenue Code, including rules prescribing when the required information returns must be filed on magnetic media.
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