| http://www.w3.org/ns/prov#value | - ion of credit; and???(ii) are not excess contributions (as described in section 4973(e) of the Internal Revenue Code of 1986); and???(C) in the case of funds placed in all such accounts having the same designated beneficiary not earlier than 720 days nor later than 365 days before such date, only so much of such funds as does not exceed $5,000;???(6) funds used to purchase a tuition credit or cert
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