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Autor/in | Hopkins, Bruce R. |
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Titel | Scholarships and Fellowship Grants: Current Tax Developments and Problems |
Quelle | (1975)Infoseite zur Zeitschrift |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Administrative Policy; Court Litigation; Fellowships; Higher Education; Income; Legal Problems; Scholarships; Student Loan Programs; Taxes; Tuition Grants |
Abstract | Recent developments regarding what constitutes an excludable scholarship or fellowship grant for federal income tax purposes are reviewed. Problem areas include degree candidate stipends, tuition remission, and student loan forgiveness. Conflicting court decisions and contradictory Internal Revenue Service rulings point up need for revision. (JT) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |