ERIC Number: EJ126178
Record Type: Journal
Publication Date: 1974
Cancelled Student Loans: For the Benefit of the Grantor?
Boe, Caroleen C.
Albany Law Review, 39, 1, 35-51, 74
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)
Publication Type: N/A
Education Level: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Internal Revenue Code