Peer reviewed
Download full textERIC Number: EJ1056624
Record Type: Journal
Publication Date: 2011
Pages: 6
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1942-2504
EISSN: N/A
The Deductibility of Work-Related Higher Education Costs: The Saga Continues
Segal, Mark A.; Bird, Bruce M.
American Journal of Business Education, v4 n10 p23-28 2011
Whether a taxpayer's work-related higher education costs are deductible under IRC (Internal Revenue Code) Section 162 is an issue highly dependent upon facts and circumstances. The regulations pursuant to IRC Section 162 and the emergence of case law on this topic constitute important elements to consider in making this determination.
Descriptors: Higher Education, Costs, Student Costs, Tax Credits, Federal Regulation, Expenditures, Eligibility, Court Litigation, Corporate Education
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
