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ERIC Number: EJ228253
Record Type: Journal
Publication Date: 1980-Mar
Pages: N/A
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: 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
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Internal Revenue Code