The Tuition and Fees Deduction allows taxpayers to deduct up to $4,000 in tuition expenses as an above-the-line exclusion from income. This tax benefit is also known as the Limited Deduction for Tuition Expenses or as the Torricelli Deduction.he Tuition and Fees Deduction allows taxpayers to deduct up to $4,000 in tuition expenses as an above-the-line exclusion from income. This tax benefit is also known as the Limited Deduction for Tuition Expenses or as the Torricelli Deduction.
Gas metal arc welding (GMAW), sometimes referred to by its subtypes metal inert gas (MIG) welding or metal active gas (MAG) welding, is a welding process in which an electric arc forms between a consumable wire electrode and the workpiece metal(s), which heats the workpiece metal(s), causing them to melt, and join.
The code applies to MMA, GMA (MIG/MAG), FCA, TIG, plasma and carbon arc welding, and TIG, GMA (MIG/MAG) and carbon arc brazing. Topics include: procedure qualification (tests, limitations, plate thickness); butt, lap and T-joints; visual inspection; and qualification of welders and workmanship.