The impact of the Tax Equity and Fiscal Responsibility Act of 1982 on the retirement plans and professional corporations of physicians.
D007183:Income Tax / Q000331:legislation & jurisprudence*; D011216:Practice Management, Medical / Q000191:economics*; D011362:Professional Corporations / Q000191:economics*; D011364:Professional Practice / Q000191:economics*; D012179:Retirement; D014481:United States