26 USC Subtitle A, CHAPTER 1, Subchapter F, PART VIII: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter F, PART VIII: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter F-Exempt OrganizationsPART VIII-CERTAIN SAVINGS ENTITIES
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PART VIII-CERTAIN SAVINGS ENTITIES

Sec.
529.
Qualified tuition programs.
529A.
Qualified ABLE programs.
530.
Coverdell education savings accounts.

        

Editorial Notes

Amendments

2014- Pub. L. 113–295, div. B, title I, §102(e)(4), (6), Dec. 19, 2014, 128 Stat. 4062 , substituted "CERTAIN" for "HIGHER EDUCATION" in heading and added item 529A.

2004- Pub. L. 108–311, title IV, §408(b)(2), Oct. 4, 2004, 118 Stat. 1192 , amended directory language of Pub. L. 107–22, §1(a)(6). See 2001 Amendment note below.

2001- Pub. L. 107–22, §1(a)(6), July 26, 2001, 115 Stat. 196 , as amended by Pub. L. 108–311, title IV, §408(b)(2), Oct. 4, 2004, 118 Stat. 1192 , substituted "Coverdell education savings accounts" for "Education individual retirement accounts" in item 530.

Pub. L. 107–16, title IV, §402(a)(4)(E), June 7, 2001, 115 Stat. 61 , struck out "State" before "tuition" in item 529.

1997- Pub. L. 105–34, title II, §§211(e)(1)(A), 213(e)(3), Aug. 5, 1997, 111 Stat. 812 , 817, substituted "HIGHER EDUCATION SAVINGS ENTITIES" for "QUALIFIED STATE TUITION PROGRAMS" in heading and added item 530.