Robuta

https://www.irs.gov/taxtopics/tc313 Topic no. 313, Qualified tuition programs (QTPs) | Internal Revenue Service Topic No. 313, Qualified Tuition Programs (QTPs) no 313 tuition programs internal revenue topic qualified https://nla.gov.au/nla.obj-1351152806/view PP no. 313 of 1978 no 313 pp 1978