ERIC Number: EJ228253
Record Type: Journal
Publication Date: 1980-Mar
Reference Count: N/A
Education Expenses and Taxes: Inequities and Taxpayer Opportunities.
Weber, Richard P.
Taxes: The Tax Magazine, v58 n3 p155-64 Mar 1980
The arbitrariness and logical inconsistency of the educational expense deductions allowed under Section 162 of the Internal Revenue Code of 1954 are illustrated in a series of contrasting holdings. Professional education, professional development, employee-paid education, and career change education are considered. (MSE)
Publication Type: Journal Articles; Opinion Papers
Education Level: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Internal Revenue Code