Educational Expenses:
1.    Code: 162, 274(h), (m)(2), (n)
2.    Reg: 1.162-2(d), 1.162-5
3.    162(a) controls, plus 1.162-5(a) adds some requirements for educational expenses
a.    1.162-5(a): educational expenses are deductible as ordinary and necessary business expenses only if the education either:
i.    maintains or improves skills required by the taxpayer’s employment or other trade or business, or
ii.    meets express requirements imposed by the employer or applicable law or regulation, as a condition of retaining the taxpayer’s established employment relationship, status, or rate of compensation
1.    However, even if these two requirements are met, a deduction will be disallowed if the expense is incurred to:
a.    meet the minimum educational requirements of the taxpayer’s employment or other trade (see below), or
b.    is part of a program of study qualifying the taxpayer for a new trade or business (1.162-5(b))
4.    Education v. Personal Expenses:
a.    people try to pass off conventions and seminars (vacations) as educational expenses
i.    1.162-2(d): conventions—is there a “sufficient relationship” b/w the convention and the trade or business?
1.    2 standards for whether or not convention is deductible:
a.    referral standard,
i.    the taxpayer claims deductibility for activities that generate business
b.    agenda standard
i.    focuses on the relationship of the agenda for the seminar or conference to the taxpayer’s trade or business, both to subject matter and time allotted to actual business
b.    Even if a deduction for a convention is allowed, travel expenses are still to be tested under 1.162-2(b)(2)
i.    1.162-5: the convention regulation qualifies as deductions only expenses for meals, lodging, registration, and materials—educational expenses
ii.    274(n) still spanks meals, and 274(h) is stricter in the convention and international context
5.    family vacations are not educational expenses (Hilt v. Commissioner)
6.    274(m)(2): no deduction for travel as education