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Shulman, Carol Herrnstadt – 1980
In the 1980 election year, Cngress is likely to provide taxpayers with some form of tax savings, and observers predict that legislators will begin efforts to modify the Internal Revenue Code to provide more equity, gather more revenues, and serve a number of other purposes that will affect the higher education community. Particularly, higher…
Descriptors: College Faculty, Court Litigation, Educational Economics, Educational Finance
Peer reviewed Peer reviewed
Behrsin, A. Jan – Journal of College and University Law, 1981
Almost inevitably, tax courts will conclude that no portion of the payment made to hospital housestaff can be characterized as an excludable fellowship grant, since they refuse to consider segregating a housestaff member's educational activities from his service activities. (Author/MSE)
Descriptors: Court Litigation, Federal Legislation, Fellowships, Graduate Medical Students
Peer reviewed Peer reviewed
Stuart, William W. – Emory Law Journal, 1976
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…
Descriptors: Federal Legislation, Fellowships, Financial Support, Grants
Peer reviewed Peer reviewed
Boe, Caroleen C. – Albany Law Review, 1974
The statuory and regulatory framework regarding treatment of scholarships and fellowships under the Internal Revenue Code and the interpretations and limitations upon these requirements that the courts have developed are examined with the conclusion that there is need for litigation and possibly Congressional ammendment to the statutes. (JT)
Descriptors: Court Litigation, Educational Benefits, Fellowships, Grants