I believe the answer above (or below) is incorrect. Regulation 1.162-5(b)(2)(iii) deals with minimal education requirements to enter a profession. The question deals with someone who is already in the profession of law. Expending money on a review course to be licensed in an additional state does not constitute money spent to meet the minimal educational standards to enter a profession. In this case, the person has already entered the field of law, and is simply getting licensed in an additional state. Example 3 in the Regs, which is referenced in the answer, deals with an individual who has yet to become a lawyer (e.g., Taxpayer had only completed 2 years of his law degree prior to leaving school. He then works temporarily as a research assistant in a law firm - not as a lawyer - and upon returning to school attempts to deduct his 3rd year of tuition and his initial bar exam review course. This in nondeductible because the 3rd year of law school and the initial bar exam review course are considered expenditures required to meet the minimal education requirements to enter the field of law.)
