 | United States - Law - 1988 - 1290 pages
...99-514, § 123(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "In the case of an individual, gross income does not...received — "(A) as a scholarship at an educational organization described in section 170(b)(l)(AXii), or "(B) as a fellowship grant, including the value... | |
 | Administrative law - 1960 - 1764 pages
...scholarships and fellowship grants. SBC. 117. Scholarships and fellowship fronts — (a) General rule. In the case of an Individual, gross income does not...accommodations; and (2) Any amount received to cover expenses lor— (A) Travel. (B) Research. (C) Clerical help, or (D) Equipment, which are Incident to such a... | |
 | Administrative law - 1977 - 1078 pages
...scholarships and fellowship grants. SEC. 117. Scholarships and fellowship grants — (a) General rule. In the case of an individual, gross income does not...educational institution (as defined in section 151 <c><4», or (B) As a fellowship grant, including the value of contributed services and accommodations;... | |
 | Administrative law - 1976 - 756 pages
...does not Include — (1) Any amount received — (A) As a scholarship at an educational Instltutlon (as defined In section 151 (e) (4)), or (B) As a fellowship...accommodations; and (2) Any amount received to cover expense* for — (A) Travel, (B) Research, (C) Clerical help, or (D) Equipment, which are Incident... | |
 | Administrative law - 1979 - 940 pages
...scholarships and fellowship grants. SEC. 117. Scholarships and fellowship grants— (a.) General rule. In the case of an individual, gross income does not...an educational institution (as defined in section 151(eX4», or (B) As a fellowship grant, including the value of contributed services and accommodations;... | |
 | Administrative law - 1971 - 1474 pages
...scholarships and fellowship grants. SBC. 117. Scholarships and fellowship grants — (a) General rule. In the case of an Individual, gross Income does not...As a scholarship at an educational Institution (as denned In section 151 (e) (4) ), or (B) As a fellowship grant, Including the value of contributed services... | |
 | Administrative law - 1972 - 852 pages
...scholarships and fellowship grants. SBC. 117. Scholarships and fellowship grants — (a) General rule. In the case of an Individual, gross income does not...As a scholarship at an educational institution (as denned In section 161 (e) (4) ), or (B) As a fellowship grant. Including the value of contributed services... | |
 | Administrative law - 1970 - 750 pages
...scholarships and fellowship grants. SEC. 117. Scholarship* and, fellowship grants—(a) General rule. in the case of an individual, gross income does not...As a scholarship at an educational institution (as denned in section 151 (e) (4)). or (B) As a fellowship grant. including the value of contributed services... | |
 | Administrative law - 1971 - 744 pages
...fellowship grants. SEC. 117. Scholarships and fellowship grants — (a) General rule. In the case oí an Individual, gross income does not Include — (1)...an educational Institution (as defined In section 161 (e) (4) ) , or (B) As a fellowship grant, Including the value of contributed services and accommodations;... | |
 | Administrative law - 1969 - 710 pages
...scholar» ships and fellowship grants. Sic. 117. Scholarships and fellowship grants — (a) General rule. In the case of an Individual, gross Income does not...received — (A) As a scholarship at an educational Instltutlon (as denned In section 161 (e) (4) ), or (B) As a fellowship grant. Including the value... | |
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Any amount received — (A) As a scholarship at an educational institution... 
