Contributed Services and Accommodations Law and Legal Definition

According to 26 CFR 1.117-3 [Title 26 -- Internal Revenue; Chapter I -- Internal Revenue Service, Department of the Treasury; Subchapter A -- Income Tax], contributed services and accommodations means “such services and accommodations as room, board, laundry service, and similar services or accommodations which are received by an individual as a part of a scholarship or fellowship grant.”