Source: https://www.law.cornell.edu/uscode/text/26/6693
Timestamp: 2019-04-22 02:42:52+00:00

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section 530(h) (relating to Coverdell education savings accounts).
to provide 1 or more summary descriptions required by section 408(l)(2)(B) shall pay a penalty of $50 for each day on which such failures continue.
2014—Subsec. (a)(2)(E), (F). Pub. L. 113–295 added subpar. (E) and redesignated former subpar. (E) as (F).
2003—Subsec. (a)(2)(C) to (E). Pub. L. 108–173 added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E), respectively.
2001—Subsec. (a)(2)(C). Pub. L. 107–16 substituted “qualified tuition” for “qualified State tuition”.
Subsec. (a)(2)(D). Pub. L. 107–22 substituted “Coverdell education savings” for “education individual retirement”.
2000—Subsec. (a)(2)(B). Pub. L. 106–554 substituted “Archer MSAs” for “medical savings accounts”.
1998—Subsec. (a)(2)(C), (D). Pub. L. 105–277 substituted “section” for “Section”.
1997—Pub. L. 105–34, § 211(e)(2)(C), substituted “certain tax-favored” for “individual retirement” in section catchline.
Subsec. (a). Pub. L. 105–34, § 1602(a)(4), inserted concluding provisions.
Subsec. (a)(2)(C). Pub. L. 105–34, § 211(e)(2)(B), added subpar. (C).
Subsec. (a)(2)(D). Pub. L. 105–34, § 213(c), added subpar. (D).
Subsec. (c)(2). Pub. L. 105–34, § 1601(d)(1)(C)(ii), inserted “and issuer” before “penalties” in heading and “or issuer” before “who fails” in introductory provisions.
Subsecs. (c), (d). Pub. L. 104–188, § 1421(b)(4)(B), added subsec. (c) and redesignated former subsec. (c) as (d).
1988—Pub. L. 100–647, § 1011(b)(4)(B)(i), substituted “penalties relating to” for “overstatement of” in section catchline.
1986—Pub. L. 99–514, § 1102(d)(2)(B), inserted “; overstatement of designated nondeductible contributions” in section catchline.
Subsec. (b). Pub. L. 99–514, § 1102(d)(1), added subsec. (b). Former subsec. (b) redesignated (c).
Subsec. (c). Pub. L. 99–514, § 1102(d)(1), (2)(A), redesignated former subsec. (b) as (c) and substituted “this section” for “subsection (a)”.
1984—Subsec. (a). Pub. L. 98–369 substituted “$50” for “$10”.
1980—Subsec. (a). Pub. L. 96–222 substituted “subsection (i) or (l) of section 408 to file” for “section 408(i) to file”, and “such subsection shall pay” for “section 408(i) shall pay”.

References: § 211
 § 1602
 § 211
 § 213
 § 1601
 § 1421
 § 1011
 § 1102
 § 1102
 § 1102