Dr. Nelly Newman recently graduated from medical school and has begun her internship in a university hospital. Dr. Newman receives a $1,200 per month stipend, the same as all other interns. fte internship is a required part of Dr. Newman's training as it is of all other medical school graduates entering her ﬁeld of speciality. fte $1,200 per month stipend represents a nontaxable grant.

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the $1,200 is received for services performed

Dr Nelly Newman Recently Graduated from Medical School and Has