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Tax Reform Act 19861
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McMullan, Sandra H. – 1987
An overview of the former taxation of scholarships and fellowships is presented, along with information on the practical implications of the changes brought about by the Tax Reform Act of 1986. Included is a copy of the guidelines issued by the Treasury Department and supplementary legislative history information from the "General Explanation…
Descriptors: College Students, Compensation (Remuneration), Federal Legislation, Fellowships