潇湘渌水 @ 2011-02-24 22:48
在NEJM这篇“Residents: Workers or Students in the Eyes of the Law?”中讨论了不同机构的眼中对住院医师定位的看法，住院医师到底是工作者还是学生？那么很重要的是--在法律眼中呢？同时本文也围绕2011年1月11日美最高法院的一项裁决进行了阐述，其中：
On January 11, 2011, the Supreme Court ruled in an 8-to-0 decision (Justice Elena Kagan was recused) that the Treasury regulation making residents categorically ineligible for the student exemption was a “perfectly sensible” way of distinguishing education from service for the purposes of the tax code. Chief Justice John Roberts wrote that residents could reasonably be construed as “the kind of workers that Congress intended to both contribute to and benefit from the Social Security system.”
source：http://healthpolicyandreform.nejm.org/?p=13586&query=TOC
On January 11, 2011, the Supreme Court ruled in an 8-to-0 decision (Justice Elena Kagan was recused) that the Treasury regulation making residents categorically ineligible for the student exemption was a “perfectly sensible” way of distinguishing education from service for the purposes of the tax code. Chief Justice John Roberts wrote that residents could reasonably be construed as “the kind of workers that Congress intended to both contribute to and benefit from the Social Security system.”
source：http://healthpolicyandreform.nejm.org/?p=13586&query=TOC
