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.
MIG/MAG is similar to MMA in that heat for welding is produced by forming an arc between a consumable metal electrode and the workpiece; the electrode melts to form the weld bead. The main difference is that the metal electrode is a small diameter wire fed from a spool, and a shielding gas is fed through the torch. As the wire is continuously fed, the manual process is sometimes referred to as semi-automatic welding.