Skip to content
ChatProjectCodes

Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 6050S.—Returns Relating to Higher Education Tuition and Related Expenses

Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.6050S–3: Information reporting for pay- ments of interest on qualified education loans.

A notice provides information to payees/filers who receive payments of interest on qualified education loans who are unable to comply with the reporting requirements for loan origination fees and capitalized interest under section 6050S of the Code and the regulations for calendar year 2005 returns. See Notice 2006-5, page 348.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2006-4
Internal Revenue Bulletin 2006-4

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.