http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Summarizes rules for Federal income tax exclusion of employer education assistance under Internal Revenue Code section 127, due to expire on 6/30/97.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.