| http://www.w3.org/ns/prov#value | - ncluding the Integrated Postsecondary Education Data System and the National Student Loan Data System.CommentsClose CommentsPermalink???(g) Regulations- The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this section, including regulations providing for a recapture of the credit allowed under this section in cases where there is a refund in a subsequent ta
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