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ERIC Number: EJ155288
Record Type: Journal
Publication Date: 1976
Pages: N/A
Abstractor: N/A
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Taxability of Educational Benefits Trusts
Temple Law Quarterly, 49, 4, 980-95, Sum 76
Corporations have found the promise of providing a college education to the children of employees--without the recognition of income to the parent-employee--to be a popular fringe benefit. The Internal Revenue Service has attacked educational benefit trusts in Revenue Ruling 75-448. Implications are discussed. (LBH)
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