文章基本信息

标题：The Deductibility Of Work-Related Higher Education Costs: The Saga Continues
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作者：Mark A. Segal, Bruce M. Bird
期刊名称：American Journal of Business Education
电子版ISSN：1942-2512
出版年度：2011
卷号：4
期号：10
出版社：Clute Institute for Academic Research
摘要：Whether a taxpayer’s work-related higher education costs are deductible under IRC (Internal Revenue Code) Section 162 is an issue highly dependent upon facts and circumstances. The regulations pursuant to IRC Section 162 and the emergence of case law on this topic constitute important elements to consider in making this determination.