CORRECTION
An article in
November, “Tools
for Financial Analysis,” should have reported that ProfitCents,
by Sageworks, compiles private industry data directly from accountants
using the system for analysis. According to Sageworks, it does not use
other private sources of industry data.
The JofA
regrets the error 
FEATURE
Maximizing the higher education tax creditsA counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.
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