Mode of access: Internet at the IRS web site. Address of latest issue as of 7/8/04: http://www.irs.gov/pub/irs-pdf/p970.pdf; current access available via PURL.
As of 2003, also contains information previously published in: Tax benefits for work-related education, and: Scholarships and fellowships.
Available also on CD-ROM: United States. Internal Revenue Service. Tax products CD-ROM.