BILLS-105hr1632ih.pdf

1986 the taxable year the calendar year 14 1965 4 year December 21 year 1996’ 1997 years December 31, 1996 6050S 31, 1996 9 year MAY 15, 1997 January 31 year 1965

SESSION H. R. 1632

the United States of America

IH

TURN.—If

SEC U.S.C. the Internal Revenue Code xv Committee Congress House of Representa- Ways and Means THE HOUSE OF REPRESENTATIVES Senate

PAYNE

education loan adjusted gross deduction indebtedness graduate taxable year gross income adjusted educational assistance taxable exclusion courses taxpayer taxable gross taxpayer