title: Cases test tax status of health groups, sales.
abstract: Recent court decisions upheld tax-exempt status of an SSO, HMO, PSRO, and hospital drug sales, but they must be evaluated according to both the general and the specific issues involved.
mesh_terms: D005161:Facility Regulation and Control; D006279:Health Maintenance Organizations / Q000191:economics / Q000331:legislation & jurisprudence; D006755:Hospital Shared Services / Q000191:economics* / Q000331:legislation & jurisprudence; D006761:Hospitals; D006788:Hospitals, Voluntary; D007183:Income Tax / Q000331:legislation & jurisprudence*; D011366:Professional Review Organizations / Q000191:economics / Q000331:legislation & jurisprudence; D014481:United States