Document Type
Article
Publication Date
Summer 1973
ISSN
0040-0041
Publisher
New York University School of Law
Language
en-US
Abstract
Professors Schaffer and Berman have written a stimulating brief in support of a deduction for child care expenses in computing federal taxable income. But, in addition, by the range of considerations which their article takes into account, it illustrates the difficulty in opting for deductibility or nondeductibility on the basis of a rational consideration of income tax policies. The difficulty derives primarily from the fact that child care expenditures partake of both a personal (consumption) element and a business (income earning) element.1 To the extent it represents the latter, it does not represent personal income appropriately subject to tax; to the extent it represents the former, it does. 2
Recommended Citation
Alan L. Feld,
Another Word on Child Care
,
in
28
Tax Law Review
546
(1973).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/2436
Included in
Accounting Law Commons, Taxation-Federal Commons, Tax Law Commons
