Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 20 · column 9 of 10 · from the scan, no model involved
Effective Date
Qualifying expenses paid after 12/31/97 for classes beginning after that date. After 1997, year paid is eligible if academic period begins in first 3 months of following year
Expenses paid after 6/30/98 for classes beginning after 6/30/98.
Tax years beginning after 12/31/97
Changes to allow room and board are effective 8/20/96
Bond must be issued after 1989 to an individuaf who is 24 before date of issuance.
After 12/31/97, phase in period: Year Maximum
1998 $1,000 1999 $1,500 2000 $2,000 2001 $2,500
Distributions made after 12/31/97 for expenses paid after 1997 for academic periods beginning after 1997
89.1%