March 19, 1999

IRS Declares Research Stipends in Medical Fellowships to Be Tax-Free

By PAULETTE WALKER CAMPBELL

The Internal Revenue Service has ruled that research stipends awarded under fellowship programs at three medical schools are not subject to federal income taxes. The ruling applies directly only to the three unidentified medical schools, but tax experts say such decisions often indicate how the I.R.S. might rule in similar cases.

Administrators at research universities have long grappled with the I.R.S.'s

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