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IRS Scholarships, Fellowships, Grants, and Tuition Reductions American Opportunity Credit Hope Credit Lifetime Learning Credit Student Loan Interest Deduction Student Loan Cancellations and Repayment Assistance Tuition and Fees Deduction Coverdell Education Savings Account 529 Qualified Tuition Program Education Exception to Additional Tax on Early IRA Distributions Education Saving Bond Program Employer- Provided Educational Assistance Business Deduction for Senate Committee on Finance 1986, Tax Reform Act of 1986, Senate Finance Committee Report, p. 230http://www.finance.senate.gov/library/reports/committee2012. 3. 1 p. 226

Work-Related Education Credits Deductions Savings 25A American Recovery and Reinvestment Act of 2009, 1004 Internal Revenue Service 2012 Publication 970, Tax Benefits for Education, pp. 12 pp. 1719 http://www.jasso.go.jp/statistics/scholarship_us/scholarship_us.html2013. 3. 6 p. 19 Internal Revenue Service 2006, Publication 4492 1/2006, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma, p. 11

Low Income Housing Tax Credit: LIHTC p. 8 www.dprf.jp/toppatsu/maki.pdf2013. 2. 1 Fuji business review p. 80 LIHTC REPORT pp. 2930 Government Accountability Office Report 2012, Community Reinvestment Act: Challenges in Quantifying Its Effect on Low-Income Housing Tax Credit Investme, p. 4 http://www.gao.gov/products/gao-12-869r2013. 2. 1

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LLC New Market Tax Credit 45D Community Development Entity: CDE http://www.reconstruction.go.jp/topics/main-cat3/sub-cat3-1/.. p. 7 www.cao.go.jp/sasshin/kisei-seido/meeting/2011/wg1/.../item7_1.pdf2013. 3. 3 p. 162https://web.pref.hyogo.lg.jp2013. 2. 2 Lunder, E. et al. 2006, The Gulf Opportunity Zone Act of 2005 CRS Report for Congress, p. 4

Work Opportunity Tax Credi Employee Retention Tax Credit 1400R Business Labor Trend pp. 2832 pp. 1823 Internal Revenue Service 2006, Publication 4492 1/2006, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma, pp. 1314

Public Charities Private Foundation NPO NPO NPO NPO The Annual Report on Philanthropy for the Year 2011: Giving USA 2012 NPO http://www.jil.go.jp/foreign/labor_system/2004_8/america_01.htm2013. 3. 8 Tax-Exempt Organizations and Nonexempt Charitable Trusts, Fiscal Years 2012 http://www.irs.gov/file_source/pub/irs-soi/12db25eo.xls2013. 5. 8

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FEMA FEMA JAN ELIZABETH VAN DUSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 136 T. C. 515 2011http://www.ustaxcourt.gov/InOpHistoric/VanDusen.TC.WPD.pdf2013. 3. 6 - http://www.env.go.jp/jishin/pet.html2013. 3. 6

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