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Karjala, Dennis S. – Journal of Legal Education, 1994
The income tax options available to college faculty who work abroad while maintaining ties to a U.S. academic institution are outlined, and the role of planning in optimizing those choices is explained. Issues addressed include definition of taxable income, record-keeping, distinction between exclusions and deductions, and fellowships. (MSE)
Descriptors: College Faculty, Employer Employee Relationship, Federal Regulation, Fellowships