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The Deductibility of Educational Costs: Why Does Congress Allow the IRS to Take Your Education So Personally?

I Jay Katz

Abstract

The most comprehensive historical article ever written regarding the IRS negative treatment regarding the deductibility of educational expenses as a legitimate section 162 deduction.

Suggested Citation

I Jay Katz. "The Deductibility of Educational Costs: Why Does Congress Allow the IRS to Take Your Education So Personally?" Virginia Tax Review 17.1 (1997): 1-102.
Available at: http://works.bepress.com/irwin_katz/7