Part III - Administrative, Procedural, and Miscellaneous
Archived - Education Tax Incentives
Notice 97-60
Purpose
Discussion
Section 1. The HOPE Scholarship Credit
Section 2. Lifetime Learning Credit
Section 3. Education IRAs
Section 4. Using IRA Withdrawals to Pay Higher Education Expenses
Section 5. Student Loan Interest Deduction
Section 6. Qualified State Tuition Programs
Section 7. Exclusion for Employer-Provided Educational Assistance
Further Information
Drafting Information
-###-
Return to HOPE Home page