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ERIC Number: EJ177898
Record Type: Journal
Publication Date: 1978
Pages: N/A
Abstractor: N/A
Reference Count: N/A
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A Primer on Taxes
AGB Reports, 20, 2, 22-9, Mar/Apr 78
Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships; and maintenance of unlimited estate tax deduction. (Author/LBH)
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