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Download full textBottiglieri, William A.; Reville, Patrick J. – American Journal of Business Education, 2012
Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…
Descriptors: Tax Credits, Expenditures, Operating Expenses, Transportation
