Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1206

Sec. 1206. No new contributions to Coverdell education savings accounts

91 words·~1 min read·/bill/113/hr/1/ih/section-1206

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 530(b)(1)(A) is amended to read as follows: Except in the case of rollover contributions, no contribution will be accepted after December 31, 2014. . Section 530(d)(5) is amended by inserting , or into (by purchase or contribution) a qualified tuition program (as defined in section 529), after into another Coverdell education savings account . Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2014. The amendments made by subsection
(b)shall apply to distributions after December 31, 2014.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.