In Deductions for Business and Investment Expenses, we learned that Section 162(a) of the Internal Revenue Code, or IRC, generally allows a deduction for ordinary, necessary business expenses paid or incurred during the taxable year for carrying on an active, preexisting trade or business. Very often, taxpayers require education or training to carry on a trade or business. Some, but not many, of these educational expenses are deductible under Section 162(a).

To prevent abuse, the IRC and...