USA Tax primary authorities

Nov 24, 2018
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United States
Hello accountants,

I am taking an individual taxation class and one of the assignments I have is to create a memo for a case about the coverdell educational services and I have to use the primary tax authorities, I have been searching for some and the only thing I found is this Title 26, Subtitle A, Chapter 1, Subchapter F, Part VIII, Subsection 530 of the U.S. Code and I am even not sure if this is the right one, I am open to any suggestion and reading material, I really appreciate your help because I feel that I am lost!

Thank you


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