Part II is a definitional section for the phrases and terms that are repeatedly used throughout this article. Unless otherwise stated, each phrase and term is defined as listed in this part.
Part III contains a detailed examination of the law for each opportunity. Examples are employed to determine the tax utility of each opportunity, and also provide suggestions for improvement. These results are listed in Appendices One through Five and Ten.
Part IV first determines which taxpayers qualify for the various opportunities by looking solely to the income limitations set forth in each opportunity. Next, it employs a control test example to determine which of the opportunities reduces the tax liability of a ten percent tax bracket taxpayer by the greatest percentage. It also considers two surveys to see how many taxpayers claimed these opportunities last year and why. These results are listed in Appendices Six through Nine.
"Educational Opportunities for Taxpayers,"
Akron Tax Journal: Vol. 18
, Article 1.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol18/iss1/1