§6050S. Returns relating to higher education tuition and related expenses — Inbound Citations
26 U.S.C. § 6050S
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 6050S as a whole
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(xii) section 6050S (relating to returns relating to payments for qualified tuition and related expenses),
Citations to §6050S(a)(1)
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(f) No penalty shall be imposed under section 6721 or 6722 solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1) if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual’s TIN.
Citations to §6050S(d)
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(8) Except as otherwise provided by the Secretary, no credit shall be allowed under this section unless the taxpayer receives a statement furnished under section 6050S(d) which contains all of the information required by paragraph (2) thereof.
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(BB) section 6050S(d) (relating to returns relating to qualified tuition and related expenses),