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 welding is an acronym for Metal Inert Gas Welding. This process is sometimes also referred to as Gas Metal Arc Welding (GMAW). MIG Welding is used for aluminum as well as other metals and can be automatic or semi-automatic. MIG Welding uses a wire that is connected to a direct current source which acts as an electrode and combines two pieces of metal through continuous flow by use of a welding tool or gun.