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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

The treatment provided in section 4 of this revenue procedure applies to any taxpayer who took out Federal student loans to finance attendance at a school owned by ACI that are discharged under the Closed School discharge process or the Defense to Repayment discharge process and any applicable entity, as defined in section 6050P and the regulations under that section, discharging these loans.

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▸Contents — Internal Revenue Bulletin 2017-7
Internal Revenue Bulletin 2017-7

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