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Subtraction Modifications - Other Rulings

 
 Volume/Number:  2009 January 26 
 Issuing Agency:   
 Description:  General Information Letter: Contributions to college savings plans in excess of the maximum subtraction for a taxable year may not be carried over to other years. 
 Date Created:  02 23 2009 
 Agency ID:  IT 09-0003-GIL 
 ISL ID:  000000019563   Original UID: 10031 FIRST WORD: Subtraction