Tax Treatment of Employer Educational Assistance for the Benefit of Employees.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Employee fringe benefits.

Student aid.

Tax incentives.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Examines Internal Revenue Code provisions that grant tax exemption from certain employer-sponsored educational assistance for employees, focusing on the employer educational assistance exclusion and the working condition fringe benefit exclusion for job-related education.

Notes:

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.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Access Restriction:

Restricted for use by site license.