Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 135.—Income From United States Savings Bonds Used to Pay Higher Education…
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides inflation adjustments to the limitation on the exclusion of income from United States savings bonds for taxpayers who pay qualified higher education expenses for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.
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