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

Proposed regulation, not in force. REG-107186-00, 66 FR 10247, published 2001-02-14 <https://www.federalregister.gov/documents/2001/02/14/01-1293/electronic-payee-statements>. Interprets 26 U.S.C. § 6050S.

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 ].