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us/statute/26/3304/f/3 — Axiom

Definition of institution of higher education

1 rule0 of 4 subsections

For purposes of subsection (a)(6), the term “institution of higher education” means an educational institution in any State which—

(1)#

admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;

(2)#

is legally authorized within such State to provide a program of education beyond high school;

provides an educational program for it which 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 to prepare students for gainful employment in a recognized occupation; and

(4)#

is a public or other nonprofit institution.

in view

Whole section

Encodings · 1

institution_of_higher_education26 USC § 3304 (f) · derived

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

▸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