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Prove that by giving a containment proof (that is, prove that the left side is a subset of the right side and that the right side is a subset of the left side).
Qualified Education Loan
A loan taken out solely to pay qualified higher education expenses for the borrower, the borrower's spouse, or the borrower's dependent.
Qualified Education Expenses
Expenses required for enrollment or attendance at an educational institution, including tuition, fees, and course-related costs.
Taxpayer's Spouse
The legally married partner of a taxpayer, who may be considered for joint tax filing status and benefits.
Alimony Recapture Rules
Tax regulations designed to prevent excessive deductions for alimony payments, potentially requiring a payer to include in income previously deducted payments under certain conditions.
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