What are the tax codes/rulings on the ability to deduct expenses
associated with applying to (fees/preparation/professional essay
editing expenses) and visiting schools (travel expense) for an MBA?
The IRS has stated that a person who is getting an MBA to further
professional development in an existing line of work can deduct
tuition and fees, but the tax code is up to interpretation on the
pre-MBA expenses (especially since it is usually incurred in the year
prior to the first tuition payment). Please cite specific tax code
and/or tax rulings.