§135. Income from United States savings bonds used to pay higher education tuition and fees — Inbound Citations

Citations to 26 U.S.C. § 135 as a whole

• 26 U.S.C. § 62(d)(2)

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  (2) A deduction shall be allowed under subsection (a)(2)(D) for expenses only to the extent the amount of such expenses exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2) for the taxable year.
• 26 U.S.C. § 74(d)(2)(B)

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  (B) For purposes of sections 85(c), 86, 135, 137, 219, 221, and 469, adjusted gross income shall be determined after the application of paragraph (1) and before the application of subparagraph (A).
• 26 U.S.C. § 85(c)(2)(A)

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  (A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and
• 26 U.S.C. § 86(b)(2)(A)

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  (A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and
• 26 U.S.C. § 137(b)(3)(B)

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  (B) after the application of sections 86, 135, 219, and 469.
• 26 U.S.C. § 219(g)(3)(A)(ii)

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  (ii) without regard to sections 85(c), 135, 137, 221, and 911 or the deduction allowable under this section.
• 26 U.S.C. § 221(b)(2)(C)(ii)

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  (ii) after application of sections 86, 135, 137, 219, and 469.
• 26 U.S.C. § 221(d)(2)(A)

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  (A) the amount excluded from gross income under section 127, 135, 529, or 530 by reason of such expenses, and
• 26 U.S.C. § 469(i)(3)(E)(ii)

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  (ii) the amounts excludable from gross income under sections 85(c), 135, and 137,
• 26 U.S.C. § 6103(l)(20)(A)(iv)

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  (iv) the amounts excluded from such taxpayer’s gross income under sections 135 and 911 to the extent such information is available,
• 26 U.S.C. § 7443(c)(2)

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  (2) For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.