*§ 19.6 CEMETERY COMPANIES
*p. 510, carryover paragraph. Insert as second complete sentence:
A mutual cemetery company which also engages in charitable activities, such as the burial of paupers, is regarded as operating in conformity with this rule. 172.1
§ 19.19 QUALIFIED TUITION PROGRAMS
p. 530, first complete paragraph, eighth line. Insert following equipment:
(including computer or peripheral equipment, computer software, and Internet access and related services)
p. 530, note 374. Insert following existing text:
The text in parentheses reflects law as added by the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. No. 114-113, Division Q) § 302(a).
p. 532. Insert as first complete paragraph:
In the case of a designated beneficiary who receives a refund of any higher education expenses, any distribution that was used to pay the refunded expenses is not subject to tax if the beneficiary recontributes the refunded amount to the qualified tuition program within 60 days of receiving the refund, only to the extent that the recontribution is not in excess of the refund.392.1
§ 19.20 ABLE PROGRAMS
p. 532, third complete paragraph, first line. Delete The newest category and substitute One of the newest categories.
pp. 532–533, last paragraph beginning on p. 532. Delete ...