Source: https://www.law.cornell.edu/cfr/text/26/1.6050S-0
Timestamp: 2017-12-15 15:42:52
Document Index: 690377175

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 1.6050S-0 - Table of contents. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.6050S-0
26 CFR 1.6050S-0 - Table of contents.
§ 1.6050S-0 Table of contents.
This section lists captions contained in §§ 1.6050S-1, 1.6050S-2T, 1.6050S-3, and 1.6050S-4T.
§ 1.6050S-1 Information reporting for qualified tuition and related expenses.
(1) Enrollment determined.
§ 1.6050S-2T Electronic furnishing of information statements for qualified tuition and related expenses.
(ii) Change in hardware or software requirements.
(5) Posting.
(6) Notice.
(iii) Corrected statements.
(7) Retention.
§ 1.6050S-3 Information reporting for payments of interest on qualified education loans.
(a) Information reporting requirement in general.
(1) Interest.
(2) Payor.
(ii) Extensions of time.
(4) Use of magnetic media.
(3) Copy of Form 1098-E.
(1) Transitional rule for reporting of loan origination fees and capitalized interest.
(2) Qualified education loan certification.
(3) Payments of interest received or collected by one or more persons.
(4) Reporting by foreign persons.
(5) Governmental units.
(f) Penalty provisions.
§ 1.6050S-4T Electronic furnishing of information statements for payments of interest on qualified education loans.
[T.D. 8992, 67 FR 20904, Apr. 29, 2002, as amended by T.D. 9029, 67 FR 77681, Dec. 19, 2002]