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50 Years of ERIC
50 Years of ERIC
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ERIC Number: EJ141471
Record Type: CIJE
Publication Date: 1975
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Scholarships and Fellowship Grants: Current Tax Developments and Problems
Hopkins, Bruce R.
Journal of College and University Law, 3, 1, 54-71, F 75
Recent developments regarding what constitutes an excludable scholarship or fellowship grant for federal income tax purposes are reviewed. Problem areas include degree candidate stipends, tuition remission, and student loan forgiveness. Conflicting court decisions and contradictory Internal Revenue Service rulings point up need for revision. (JT)
Descriptors: Administrative Policy, Court Litigation, Fellowships, Higher Education, Income, Legal Problems, Scholarships, Student Loan Programs, Taxes, Tuition Grants
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Internal Revenue Service; Tax Exemption