# Prop. Treas. Reg. § 301.6724-1: Reasonable cause.

Proposed regulation, not in force. REG-131418-14, 81 FR 50657, published 2016-08-02 <https://www.federalregister.gov/documents/2016/08/02/2016-18032/reporting-for-qualified-tuition-and-related-expenses-education-tax-credits>. Interprets 26 U.S.C. § 6724.

Par. 9. Section 301.6724-1 is amended by adding a sentence at the end of paragraph (a)(1) to read as follows:

(a) * * *

(1) * * * For waiver in the case of eligible educational institutions required to report information under section 6050S with respect to qualified tuition and related expenses, see § 1.6050S-1(f) of this chapter.

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