Added by Stats. 1997, Ch. 611, Sec. 20. Effective October 3, 1997.
Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by substituting “which are not excludable under Section 17151” in lieu of “which are not excludable under Section 127”.
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Other sections in Article 3 - Items Specifically Excluded from Gross Income