Bridget J. Crawford (Pace), Shamik Trivedi (Tax Analysts) & Kimberly Bliss (J.D. 2011, Pace) have posted Educational Tax Benefits: More Please, 129 Tax Notes 1323 (Dec. 20, 2010), on SSRN. Here is the abstract:
In this Special Report for Tax Notes, the authors explain the variety of income and gift tax deductions, credits and exclusions for higher education, and the tax consequences of educational debt relief programs. They recommend steps the federal government could take to make higher education more affordable. Covered topics include the American Opportunity Tax Credit.
