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Keywords: medical residents
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Journal Articles
The ATA Journal of Legal Tax Research (2011) 9 (1): 64–79.
Published: 01 December 2011
...Laura Lee Mannino ABSTRACT In Mayo Foundation v. U.S., the United States Supreme Court recently ended a dispute as to whether stipends paid to medical residents are subject to FICA. A statutory provision excludes “students” from FICA, and the question was whether medical residents could...