An attorney is a person or a member of the legal profession. They are licensed and qualified to represent a client in court. A lawyer however, is someone who is trained in the field of law and provides advice and aid on any legal matter.
Answer:
Subscription to the "Journal of Taxation" for a tax attorney
Explanation:
Dues and subscriptions are professional expenses. They are tax-deductible subject to the 2% Adjusted Gross Income.
Professional subscriptions refer to any fees that the person may have to pay to get his business or profession registered with a "governing body" for which a license is required.
One cannot claim tax back on professional fees and subscriptions.
Subscription to the "Journal of Taxation" for a tax attorney is deductible as dues, subscriptions, or publications.
