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TAX BENEFITS OF QUALIFIED STATE TUITION PROGRAMS

Authors :
West, Ron
Source :
The CPA Journal. June 2001, Vol. 71 Issue 6, 26
Publication Year :
2001

Abstract

CONGRESS AUTHORIZED INDIVIDUAL STATES to create qualified state tuition programs (QSTP) in 1996. State-sponsored plans that satisfy the qualification requirements of IRC section 529 are treated as tax-exempt entities. They [...]

Subjects

Subjects :
Prepaid tuition programs -- Taxation -- Laws, regulations and rules
Tax deductions -- Laws, regulations and rules
Internal Revenue Code
Banking, finance and accounting industries
Business
Government regulation
Taxation
Laws, regulations and rules

Details

Language :
English
ISSN :
07328435
Volume :
71
Issue :
6
Database :
Gale General OneFile
Journal :
The CPA Journal
Publication Type :
Periodical
Accession number :
edsgcl.76587188

Tools

Authors Abstract Subjects Details