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bulletin Internal Revenue›Bulletin No. 1997–38 September 22, 1997

ADMINISTRATIVE

Internal Revenue Bulletin 1997-38 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 97–52, page 20. Qualified state tuition programs (QSTPs). This notice extends the relief for reporting requirements that apply to QSTPs.

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▸Contents — Internal Revenue Bulletin 1997-38

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