PLAIN LANGUAGE SUMMARY (T.D. 8615)

     These regulations explain whether scholarships, fellowships,
and academic prizes, grants and awards are subject to U.S. taxes
when they are received by nonresident aliens.  As a general rule,
such payments will be taxable, but payments for activities
carried out abroad will not be subject to U.S. tax.  These
regulations do not apply to salaries or other compensation for
services.

     The proposed regulations were originally published on June
15, 1993 and the final regulations were published on August 25,
1995 in the Federal Register.  They are generally effective for
payments made after 1986, but some specific provisions have
different effective dates.