Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 221.—Interest on Education Loans
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides inflation adjustments to the income limitations used to determine the allowable deduction for interest on education loans for taxable
years beginning in 2006. See Rev. Proc. 2005-70, page 979.
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