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A businesswoman's flight leaves Atlanta at 1 P.M. and arrives in New York at 3:45 P.M. Express the duration of the flight as a mixed number.
Qualified Education Loan
A loan taken out solely to pay qualified higher education expenses for the borrower, the borrower's spouse, or the borrower's dependent.
Qualified Education Expenses
Expenses required for enrollment or attendance at an educational institution, including tuition, fees, and course-related costs.
Taxpayer's Spouse
The legally married partner of a taxpayer, who may be considered for joint tax filing status and benefits.
Alimony Recapture Rules
Tax regulations designed to prevent excessive deductions for alimony payments, potentially requiring a payer to include in income previously deducted payments under certain conditions.
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