John K. McNulty,
Tax Policy and Tuition Credit Legislation: Federal Income Tax Allowances for Personal Costs of Higher Education, 61
Cal. L. Rev.
Available at: http://scholarship.law.berkeley.edu/facpubs/1284
Shows that the U.S. federal income tax law does not provide an allowance for personal costs of ordinary higher education. Income-variant benefit under graduated income tax; Opposition against tax credit approach; Outright cash scholarship.