title: IRS opinions outline criteria for judging HMO tax status.
authors: D
authors: D
authors: Burda
mesh_terms: D002608:Charities / Q000331:legislation & jurisprudence; D006279:Health Maintenance Organizations / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States