 | 1971 - 1474 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | 1988 - 876 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | 1987 - 828 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | 1969 - 710 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | 1970 - 750 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | United States. Tax Court - 1978 - 1192 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | 1980 - 928 lapas
...education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 80 lapas
...employment (Treas Reg. sec 1 1 62-5) Education expenses are not deductible if they relate to certain minimum educational requirements or to education or...claimed as an itemized deduction only if such expenses relate to the employee's current job and only to the extent that the expenses, along with other miscellaneous... | |
 | 1995 - 44 lapas
...employment (Treas. Reg. sec. 1.162-5). Education expenses are not deductible if they relate to certain minimum educational requirements or to education or...claimed as an itemized deduction only if such expenses relate to the employee's current job and only to the extent that the expenses, along with other miscellaneous... | |
 | United States. Congress. House. Committee on Ways and Means - 1995 - 332 lapas
...expenses are not deductible if they relate to certain minimum educational requirements or to education that enables a taxpayer to begin working in a new trade or business. In Michigan v. United States, No. 92-2295 (6th Cir. Nov. 8, 1994), the Sixth Circuit held that the Michigan... | |
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The second category of nondeductible educational expenses within the scope of subparagraph (1) of this paragraph are expenditures made by an individual for education which is part of a program of study being pursued by him which will lead to qualifying... 
