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" institution of higher education" means an educational institution in any State which (1) admits as regular students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate,... "
Description of Tax Bills (S. 654, S. 738, S. 1147, S. 1194, and S. 1195 ... - Page 25
1983 - 44 pages
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Hearings, Reports and Prints of the Senate Committee on Human Resources

United States. Congress. Senate. Committee on Human Resources - 1977
...education, community colleges, or postsecondary educational institutions." rng secondary education, ction, or other area, (4) assure that consideration in awarding fellowships u within such State to provide a program of education beyond secondary education, (3) provides an educational...
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Guide for Audits of Basic Educational Opportunity Grant Program (BEOG).

United States. Department of Health, Education, and Welfare. Audit Agency - 1978 - 160 pages
...students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate, (2) is legally authorized within such State to provide a program of education beyond secondary education, (3) provides an educational...
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Higher Education Act of 1965 and Related Statutes

United States - 1979 - 234 pages
...students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate, (2) is legally authorized within such State to provide a program of education beyond secondary education, (3) provides an educational...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 654 pages
...students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate, (2) is legally authorized within such State to provide a program of education beyond secondary education, (3) provides an educational...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981 - 1626 pages
...students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate, (2) is legally authorized within such State to provide a program of education beyond secondary education, (3) provides an educational...
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Tax Treatment of Interest and Dividends, Charitable Contributions of Certain ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1982 - 296 pages
...schools (Reg. 1.170A-9(bXD). 5 An institution of higher education, as defined in sec. 3304(0, means an educational institution which (1) admits as regular...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...
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Miscellaneous Tax Legislation: Hearings Before the Subcommittee on Select ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1982 - 274 pages
...schools (Reg. 1.170A-9(b)(D). 5 An institution of higher education, as defined in sec. 3304(0, means an educational institution which (1) admits as regular...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...
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Description of Tax Bills (H.R. 4667, H.R. 4948, H.R. 5177, H.R. 5470, and H ...

1982 - 28 pages
...(Reg. 1.170A-9(b) (1) ). •An institution of higher education, as defined in sec. 3304 (f), means an educational institution which (1) admits as regular...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...
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1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1983 - 400 pages
...transfer must be made within three years after the property is first placed in service by the taxpayer. 8 See note 4, supra. ' Sec. 3304(f) defines "institution...provide a program of education beyond high school; (8) provides an educational program for it which awards a bachelor's or higher degree, or provides...
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Description of H.R. 701 ("Computer Contribution Act of 1983"): scheduled for ...

United States. Congress. Joint Committee on Taxation - 1983 - 16 pages
...U70A-9(bXl)). * An institution of higher education, as defined in sec. 3304(0, means an educations^ institution which (1) admits as regular students only...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...
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