SECTION 7. PAPERWORK

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act

ity determination extends only to those educational programs and locations as identified by the Secretary of Education. See 34 C.F.R. 600.10(b) (2); see also 34 C.F.R. 600.20(c). The Secretary of Education issues an eligibility determination at the institution level, and the determination may extend to some or all programs, locations, and branch campuses of the institution. Similarly, an “eligible educational institution” for purposes of section 25A(f)(2) of the Code is determined at the institution level and the “eligible educational institution” may extend to some or all programs, locations, and branch campuses of the institution consistent with the Secretary of Education’s eligibility determination.