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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
Comptroller General of the U.S., Washington, DC. – 1978
Problems caused by the tax law and Department of the Treasury regulations related to the income exclusion for scholarships and fellowships and the deduction of job-related educational expenses were studied. Legislative changes that may reduce the amount of controversy generated by these two sections of the Internal Revenue Code are recommended. A…
Descriptors: College Students, Court Litigation, Discriminatory Legislation, Disqualification
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Judge, William J. – Journal of College and University Law, 1986
Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…
Descriptors: Athletes, College Athletics, College Students, Court Litigation