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Text of Present Law and Background Relating to Tax Exemptions and Incentives for Higher Education (PDF)
U.S. Congress, Joint Committee on Taxation [JCT] Link to more items from this source
Dec. 5, 2006

46 pages. Excerpt: This document, prepared by the staff of the Joint Committee on Taxation, provides a description of present law and a discussion of selected issues arising with respect to Federal tax benefits provided to tax exempt colleges and universities and various education related tax incentives.

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