Employer allowance for training

[ILLMAS]

Does anyone know of an IRS publication that talks about what type of training an employer can approve?  For example an employee that would like to take a training to improve their job skills vs an employee that would like to take a training on how to golf.  

Thanks 

 

[Lee B]

Pub 15 B   -    Are you referring to Education Assistance?

Of course the employer can send and pay for an employee to go to any kind of job related training.

[ILLMAS]

Thanks, another colleague suggested I look into IRC 162 and I believe I found the information that I can share with a business.