rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Current Tax Status of Employer Education Assistance
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2005
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: United States.
  subject:
    topic: Income tax
  subject:
    topic: Tax incentives
  related item:
    title info:
      title: Current Tax Status of Employer Education Assistance
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101203
    record change date: 20260501145754.1
    record identifier: in00003315139