Prop. Treas. Reg. § 1.6050S-1 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.

Par. 3. Sections 1.6050S-1 and 1.6050S-2 are added to read as follows:

[The text of these proposed regulations is the same as the text of § 1.6050S-1T published elsewhere in this issue of the Federal Register ].