Recommended Citation
John K. McNulty, Tax Policy and Tuition Credit Legislation: Federal Income Tax Allowances for Personal Costs of Higher Education, 61 Cal. L. Rev. 1 (1973)
Abstract
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.