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Peer reviewed Peer reviewed
ERIC Number: EJ247371
Record Type: Journal
Publication Date: 1981
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
Housestaff Stipends and the "Fellowship" Exclusion under Section 117 of the Internal Revenue Code.
Behrsin, A. Jan
Journal of College and University Law, v8 n1 p131-39 1981-82
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, Higher Education, Student Financial Aid, Taxes, Teaching Hospitals
Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Internal Revenue Code
Grant or Contract Numbers: N/A