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that inclines us to classify them as benefits along with other
payments, such as education, training, and subsistence allowances
(including work-study allowances, see 38 U.S.C. sec. 3537), that
are tax-exempt on account of 38 U.S.C. section 5301(a) (2000).7
Before we reach a final conclusion, however, we look to
additional interpretative guidance available to us.
G. VA Op. Gen. Couns. Prec. 64-90
The VA is the agency charged with the interpretation and
administration of laws pertaining to veterans’ benefits. The
general counsel of the VA may issue a written legal opinion (a
General Counsel Precedent Opinion) involving veterans’ benefits
under laws administered by the VA that is conclusive as to all VA
officials and employees with respect to the matter at issue.8 VA
7 In IRS Pub. 525, Taxable and Nontaxable Income 14 (2006),
the Service includes among a description of nontaxable veterans’
benefits “[e]ducation, training, and subsistence allowances”.
8 See 38 C.F.R. sec. 14.507(b), providing:
A written legal opinion of the General Counsel
involving veterans’ benefits under laws administered by
the Department of Veterans Affairs which, in the
judgment of the General Counsel or the Deputy General
Counsel acting as or for the General Counsel,
necessitates regulatory change, interprets a statute or
regulation as a matter of first impression, clarifies
or modifies a prior opinion, or is otherwise of
significance beyond the matter at issue, may be
designated a “precedent opinion” for purposes of such
benefits. Written legal opinions designated as
precedent opinions under this section shall be
considered by Department of Veterans Affairs to be
subject to the provisions of 5 U.S.C. 552(a)(1). An
(continued...)
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