id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2157	Tucker, Mary Ann	Federal Income Taxation of Scholarships and Fellowships: A Practical Analysis	1975	53	.pdf	application/pdf	25395	1308	55	The role of financial need in selecting grant recipients is another important factor. The number of working hours required, the role of financial need in selecting grant recipients, the amount of the stipend, the withholding of income tax from the stipend, and the receipt of fringe benefits by research assistants are factors to be considered in determining whether a grant possesses the normal character- istics of a scholarship or is compensation.	cache/inlawrev-2157.pdf	txt/inlawrev-2157.txt