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https://www.irs.gov/taxtopics/tc310 Topic no. 310, Coverdell education savings accounts | Internal Revenue Service Topic No. 310, Coverdell Education Savings Accounts coverdell education savings no 310 internal revenue topic accounts https://nla.gov.au/nla.obj-1827268445/view PP no. 310 of 1997, Report no. 11 no 310 pp 1997 report 11