| 000 | 01060nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143479 _d143479 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210201184156.0 | ||
| 007 | ta | ||
| 008 | 210201t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967497 _aRiskin, Ross A. |
|
| 245 | 0 |
_aSection 529 plan distributions and college refunds for COVID-19 _c by Ross A. Riskin |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, Riskin examines options to help preserve the tax efficiency of section 529 plans for taxpayers who received refunds of previously paid qualifying education expenses as a result of the COVID-19 pandemic. | ||
| 650 | 0 |
_967998 _aPANDEMIAS |
|
| 650 | 0 |
_967999 _aCORONAVIRUS |
|
| 650 | 4 |
_943264 _aEDUCACION |
|
| 650 | 4 |
_932236 _aAYUDA ESTATAL |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 773 | 0 |
_9164071 _oOP 1820/2020/169/10 _tTax Notes _w(IEF)124523 _x 0270-5494 _gv. 169, n. 10, December 7, 2020, p. 1595-1598 |
|
| 942 | _cART | ||