Your discussion of the tax law MUST include:

At least one Internal Revenue Code Section

At least one Treasury Regulation

At least one court case or one revenue ruling

3no Su 91. Pierre is a certified high school teacher in Kansas. During the year, his wife's employer transfers her to New Jersey. In applying for a job in New Jersey, Pierre is informed that he will be granted only a 6-month provisional teaching certificate unless he completes two additional math courses. During the summer, Pierre com pletes the two courses at a local university and receives his teaching certificate. Can he deduct the cost of the courses as an education expense 3no Su 91. Pierre is a certified high school teacher in Kansas. During the year, his wife's employer transfers her to New Jersey. In applying for a job in New Jersey, Pierre is informed that he will be granted only a 6-month provisional teaching certificate unless he completes two additional math courses. During the summer, Pierre com pletes the two courses at a local university and receives his teaching certificate. Can he deduct the cost of the courses as an education expense