| Abstract: | Comments on articles by A. M. Marchionne and A. Brodshatzer ("Tax-free stipends for clinical psychology internships." American Psychologist, 1957, 12, pp. 652-653) and H. P. David ("Tax-free stipends." American Psychologist, 1958, 13, p. 548). The current author discusses the fact that the IRS makes a tax status distinction between pre and postdoctoral internships. Also, the IRS makes no distinction regarding the amount of the stipend, nor does it stipulate an exemption ceiling. (PsycINFO Database Record (c) 2010 APA, all rights reserved) |
