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Continuing Professional Education and the Tax Reform Act of 1976

Published online by Cambridge University Press:  01 January 2021

Gregory T. Halbert
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Abstract

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Type
Washington Report
Information
Medicolegal News , Volume 5 , Issue 1 , Winter 1977 , pp. 13 - 14
Copyright
Copyright © American Society of Law, Medicine and Ethics 1977

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References

5 C.B. 171 O.D. 984 (1922).Google Scholar
§1.162-5(c)(1).Google Scholar
§1.162-5(c)(2); See, Hill v. Commissioner of Internal Revenue, 181 F.2d 906 (4th Cir. 1950)Google Scholar
Compare, Hoover, v. Commissioner, 36 T.C. 566 (1961) (deduction disallowed) with Duncan v. Bookwalter, 216 F. Supp. 301 (S.D. Mo. 1963) (deduction allowed).Google Scholar