§108711

section 108711, and,claims'deductions based on estimates in the catalog of the college attended by his son . Section 529 (e)(3) does not include transportation expenses as qualified higher education expenses and incorporates section 472 of the Higher Education Act of 1965 only as a limitation on an allowance for room and board . There is neither lo

108711(3) (2006) . 8 Sec. 529 (e.) ;(3')-(B).. (ii:) (II)- doe-s, n'ot apply here . because petitioners : daughter did .not live in housing owned, or operate d by MSU,.in.2006: See,, e .g .,, Staff .of Joint Comm . on .Taxation , General . Explanation of.- Economic.Growtn and Tax Relief .Reconciliation Act of 2001 .(J . Comm. Print 2003) . eq