title: Restrictions on depreciation where tax-exempt entities are involved.
authors.forename: J F
authors.initials: JF
authors.lastname: Beggan
authors.forename: L K
authors.initials: LK
authors.lastname: McNulty
mesh_terms: D003862:Depreciation / Q000331:legislation & jurisprudence*; D006759:Hospital-Physician Joint Ventures / Q000191:economics / Q000331:legislation & jurisprudence*; D006801:Humans; D007860:Leasing, Property / Q000191:economics; D010317:Partnership Practice / Q000191:economics / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States