title: A practical guide to assist hospitals and physicians obtain fellowship tax exclusion.
mesh_terms: D004469:Economics, Hospital; D005257:Fellowships and Scholarships / Q000331:legislation & jurisprudence*; D007183:Income Tax; D007396:Internship and Residency / Q000331:legislation & jurisprudence*; D014146:Training Support / Q000331:legislation & jurisprudence*; D014481:United States