us/statute/26/3304/a/19

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all the rights, privileges, or immunities conferred by such law or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal such law at any time.

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▸rulespec code

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statutes/26/3304.yaml

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Rules

institution_of_higher_education

Derived

source: 26 USC 3304(f): Definition of institution of higher education For purposes of subsection (a)(6), the term “instit...

- name: institution_of_higher_education
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3304(f): Definition of institution of higher education For purposes of subsection (a)(6),
    the term “instit...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              the term “institution of higher education” means an educational institution in any
              State which
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              admits as regular students only individuals having a certificate of graduation from a
              high school, or the recognized equivalent
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              is legally authorized within such State to provide a program of education beyond high
              school
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: >-
              awards a bachelor’s or higher degree, or provides a program which is acceptable for
              full credit toward such a degree, or offers a program of training
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3304
            excerpt: is a public or other nonprofit institution
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        business_is_educational_institution_in_any_state
        and business_admits_as_regular_students_only_high_school_graduates_or_equivalent
        and business_legally_authorized_in_state_to_provide_beyond_high_school_program
        and (
          business_provides_program_awarding_bachelors_or_higher_degree
          or business_provides_program_acceptable_for_full_credit_toward_bachelors_or_higher_degree
          or business_offers_training_program_to_prepare_students_for_gainful_employment_in_recognized_occupation
        )
        and business_is_public_or_nonprofit_institution