title: IRS rules against 'shell' joint entities.
authors.forename: D
authors.initials: D
authors.lastname: Burda
mesh_terms: D006077:Government Agencies; D006273:Health Facility Merger; D006754:Hospital Restructuring / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000331:legislation & jurisprudence*; D008370:Manuals as Topic; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States