§1087
5 cases·1 followed·1 distinguished·3 cited—20% support
Statute Text — 26 U.S.C. §1087
Statute text not available for this section.
5 Citing Cases
1087ll(3) (Supp. IV 1998).11 Petitioners contend that their total room and board expenses of $42,275 qualify as higher education expenses. In contrast, respondent contends that the amount of room and board expenses that qualify as higher education expenses is limited under section 529(e)(3)(B)(ii). We agree with respondent. There is no dispute that room and board expenses related to Mrs. Kandil’s education qualify as higher education expenses. The amount that can qualify as higher education expe
C.L section 1087,11) ' .asp determined=,by .the,. eligible educational institution, for., such . period, or, , in'°.the .case of student living in housirng owned°=or<" operated by an eligibl e educational institution whose expenses are greater, the actua`l_ amount,charge,d the student by-the educational institution for, room and, board. ., Sec .- 529 (