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Article
July 28, 1956

REGULATION ALLOWING TAX DEDUCTION OF EXPENDITURES FOR REFRESHER COURSES

JAMA. 1956;161(13):1255. doi:10.1001/jama.1956.02970130043012

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Abstract

Physicians should be gratified to learn that efforts to get the Internal Revenue Service to issue a regulation allowing physicians to deduct their expenditures in taking postgraduate "refresher" courses have now met with success (see this issue, page 1260). A "proposed" regulation just issued will become "final" according to the tax laws sometime after August 9. As a practical matter, "proposed" regulations are effective when issued, although they are subject to minor modifications of language before becoming final.

The regulation provides that expenditures for education are deductible if they are for a "refresher" or similar type of course taken to maintain the skills directly and immediately required by the physician in his employment or business. An educational course to be covered should be designed for established medical practitioners to help them keep abreast of current developments in the profession; it should be of short duration; it should not be taken

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