EFTA02420594Set 11
2010-09-163p872w
paying for higher education: The Hope Credit, the American
Opportunity Credit, and the Lifetime Learning Credit. A taxpayer may only take
one education credit per student per year. There ... adjusted for inflation under
Rev. Proc 2009-50).
(c) Lifetime Learning Credit
The Lifetime Learning Credit covers not only courses in a degree
program, but also expenses incurred for courses
https://www.justice.gov/epstein/files/DataSet%2011/EFTA02420594.pdf