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ERIC Number: EJ159097
Record Type: Journal
Publication Date: 1976
Pages: N/A
Abstractor: N/A
Reference Count: N/A
Tax Status of Scholarship and Fellowship Grants: Frustration of Legislative Purpose and Approaches to Obtain the Exclusion Granted by Congress
Stuart, William W.
Emory Law Journal, 25, 2, 357-92, Spr 76
The various tests that have been proposed for determining the taxability of scholarship and fellowship grants are discussed. Considered are the statute, related regulations, developing case law, and the factors used by the courts and IRS to determine whether a grant qualifies for exclusionary treatment. Available from: Emory University School of Law, 1722 North Decatur Rd., Atlanta, Georgia 30322. (LBH)
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Education Level: N/A
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Identifiers - Laws, Policies, & Programs: Internal Revenue Code