### Question
What is the definition of qualified education loan?


### Answer
The definition of **qualified education loan** is as follows in *26 U.S.C. § 6050S*:

> given such term by section 221(e)(1).

#### Citation:
  - *26 U.S.C. § 6050S*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

