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Peer reviewedBehrsin, A. Jan – Journal of College and University Law, 1981
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
