Section 117
Irc section 117 d 5 4 section 117 d 3 of the code provides that the exclusion from income of a qualified tuition reduction will apply to highly compensated employees only if such reduction is available on substantially the same terms to each member of a group of employees that is defined under a reasonable classification set up by the.
Section 117. Steve has been transferred to hospital from prison under section 47. Section 117 was inspired by both the privileges and immunities clause and the privileges or immunities clause of the united states constitution. Over 30 years ago congress enacted section 117 of the higher education act of 1965 hea in light of concerns about the growing financial relationship between u s.
For purposes of applying section 117 d 3 of the internal revenue code of 1954 now 1986 to all tuition reduction plans of an employer with at least 1 such plan described in paragraph 1 of this subsection there shall be excluded from consideration employees not included in the plan who are included in a unit of employees covered by an agreement that the secretary of the treasury or his. To discharge you from section 117 your local clinical commissioning group ccg and local social services authority lssa must decide that you no longer need after care services. They should not discharge you from section 117 when you are still getting services you need.
953 954 the original form of the section proposed at the 1891 constitutional convention read. Section 3 is covered by section 117 aftercare so even though she stayed on as a voluntary patient she is entitled to free aftercare services under section 117. Ending section 117 is called being discharged from section 117.