rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Saving for College Through Qualified Tuition (Section 529) Programs
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2005
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Examines tax treatment of Section 529 qualified tuition programs (QTPs), including prepaid tuition plans and college savings plans. Provides background on QTPs and reviews tax treatment of QTP contributions and earnings, tax consequences of transferring QTP funds between plans or beneficiaries, coordination of contributions with estate, gift, and generation-skipping transfer taxes, interaction of QTP funds with other higher education tax incentives, and the relationship between QTPs and student financial aid.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Federal aid to higher education
  subject:
    topic: Investments
  subject:
    topic: Tax incentives
  related item:
    title info:
      title: Saving for College Through Qualified Tuition (Section 529) Programs
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101203
    record change date: 20260604210327.2
    record identifier: in00003321157