CCA 201251015
Teachers, Students, and Trainees
ID: CCA_2012100914184719 Number: 201251015
Release Date: 12/21/2012
Office: --- ---
UILC: 894.10-00
From: ---
Sent: Tuesday, October 09, 2012 2:18:57 PM
To: ---
Cc:
Subject: RE: residency and stipend
Based on these particular facts, it appears that the resident would be described in paragraph (1)(a)(ii) of Article 19 and would be eligible for the $5,000 annual exclusion provided in paragraph (1)(a)(vi) for a period of no more than five years. Please let me know if you have additional questions.
Source: view the official PDF
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