Selected federal internal revenue code provisions pertaining to education

The Federal Internal Revenue Code has a number of provision pertaining to education. Some of these provisions refer explicitly to "educational institution" or "student" or the like, while others without such references still have implications for education. This report provides summaries of certain of these provisions, short legislative histories, data on how they affect education, tax expenditure revenue loss estimates, and mention of how they would be affected by President Reagan's May 1985, tax reform proposals.