 | United States - 1979 - 232 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... | |
 | 1980 - 648 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... | |
 | 1981 - 1614 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... | |
 | 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... | |
 | 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... | |
 | 1998 - 668 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... | |
 | United States. Congress. Joint Committee on Taxation - 1983 - 36 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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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,... 
