http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Current Tax Status of Employer Education Assistance
Summarizes rules for Federal income tax exclusion of employer education assistance under Internal Revenue Code section 127, which were recently reauthorized under the Economic Growth and Tax Relief Reconciliation Act of 2001.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.