| United States. Congress. Joint Committee on Taxation - 1979 - 1570 pages
...higher degree, provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized health profession. The tax treatment of scholarships and fellowships, other than those specifically... | |
| United States - 1980 - 1056 pages
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| 1980 - 648 pages
...which is acceptable for full credit toward a bachelor's degree. (iii) A program of not less than 1 year of training to prepare students for gainful employment in a recognized occupation. (p) It is a public or other nonprofit institution. (q) It is either accredited by a nationally recognized... | |
| United States. Congress. Joint Committee on Taxation - 1980 - 36 pages
...higher degree, provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized health profession. The tax treatment of scholarships and fellowships, other than those specifically... | |
| 1981 - 1614 pages
...34— Education accredited. Such term also includes any school which provides not less than a one-year program of training to prepare students for gainful employment in a recognized occupation and which meets the provisions of paragraphs (e) (1), (2), (4). and (5). (Interprets Sec. 344(a), 20 USC... | |
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