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Subsidizing Higher Education Through the Federal Income Tax Code  [application/pdf]
Content: Subsidizing Higher Education Through the Federal Income Tax Code By Katie Fitzpatrick and Elaine M. Maag The Taxpayer Relief Act of 1997 expanded assistance for postsecondary education for low- and middle-in- come families with the creation of two new...

Federal Income Tax Code and Regulations: Selected Sections 2001-2002
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