Written by one of America's leading experts on health law and its tax ramifications, this treatise examines everything from obtaining and holding onto tax-exempt status, to the day-to-day tax issues faced by your clients. It also dispenses valuable practical guidance on such critical matters as: ac For-profit versus not-for-profit hospitals and health care organizations ac How to survive an IRS audit ac Federal record-keeping, reporting and disclosure requirements ac Avoiding the UBIT ac Physician recruitment and retention ac Caring for the elderly in facilities and at home ac HMO's ac Medical groups and faculty practice plans ac The perils of improper lobbying and electioneering by exempt organizations ac Integrated health care systems and cooperative organizations ac Partnerships, LLC's and Joint Ventures ac Operating as a Private Foundation Thousands of citations to recent tax cases, IRC sections and Treasury Regs, IRS rulings and pronouncements, etc. Thorough analysis of the most significant authorities. First published in December 1999. 1 volume; updated annually.303 See, e.g., Bittker 81 Rahdert, aThe Exemption of Nonprofit Organizations From Federal Income Taxation, a 85 Yale LJ 299, 319 (1976) (athe labels ... (a Neither the statutory language of Code As 512(b)(1) nor the legislative history underlying it will support a distinction between a#39;actively deriveda#39; ... 307 IRC As 316( a); Treas.
|Title||:||Taxation of Hospitals and Health Care Organizations|
|Author||:||Douglas M. Mancino|
|Publisher||:||LexisNexis - 2015-07-08|