Literaturnachweis - Detailanzeige
Autor/in | Weber, Richard P. |
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Titel | Education Expenses and Taxes: Inequities and Taxpayer Opportunities. |
Quelle | In: Taxes: The Tax Magazine, 58 (1980) 3, S.155-64 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Stellungnahme; Federal Government; Higher Education; Laws; Legal Problems; Professional Continuing Education; Public Policy; Reliability; Student Costs; Tax Credits; Taxes |
Abstract | 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) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |