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us/statute/26/3304/e/1 · Axiom

Change of law during 12-month period

Whenever—

(1)#

any provision of this section, section 3302, or section 3303 refers to a 12-month period ending on October 31 of a year, and

(2)#

the law applicable to one portion of such period differs from the law applicable to another portion of such period,

then such provision shall be applied by taking into account for each such portion the law applicable to such portion.

in view

Whole section

▸rulespec code

Shown source

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

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3302inferredUS Federal › Statutes › Title 26 › § 3302
26 USC § 3303inferredUS Federal › Statutes › Title 26 › § 3303

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Change of law during 12-month period

Official source

Whenever—

(1)#

any provision of this section, section 3302, or section 3303 refers to a 12-month period ending on October 31 of a year, and

(2)#

the law applicable to one portion of such period differs from the law applicable to another portion of such period,

then such provision shall be applied by taking into account for each such portion the law applicable to such portion.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3304.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3304; no dedicated encoding exists for this exact provision yet.

View on GitHub

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

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 3302inferredUS Federal › Statutes › Title 26 › § 3302
26 USC § 3303inferredUS Federal › Statutes › Title 26 › § 3303