title: Federal income taxation of nonprofit hospital joint ventures. New approach yields inconsistent results.
authors.affiliation: Southern Illinois University School of Law, Carbondale 62901.
authors.forename: K A
authors.initials: KA
authors.lastname: Wagner
mesh_terms: D002608:Charities / Q000331:legislation & jurisprudence; D005375:Financial Audit / Q000331:legislation & jurisprudence; D006759:Hospital-Physician Joint Ventures / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000331:legislation & jurisprudence; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D008484:Medicaid / Q000331:legislation & jurisprudence; D006278:Medicare / Q000331:legislation & jurisprudence; D011057:Politics; D011445:Prospective Payment System / Q000331:legislation & jurisprudence; D014481:United States