title: Federal tax developments affecting health care organizations--Part II: New rulings and court decisions.
abstract: Health care providers face numerous federal tax law changes in 1997 legislation, agency rulings, and court decisions. In the conclusion of this article, the author covers agency rulings and court decisions, with particular focus on tax-exempt hospitals forming delivery systems with for-profit entities.
authors.forename: E
authors.initials: E
authors.lastname: Ing
mesh_terms: D019033:Delivery of Health Care, Integrated / Q000191:economics / Q000331:legislation & jurisprudence* / Q000458:organization & administration; D006077:Government Agencies; D006777:Hospitals, Proprietary / Q000331:legislation & jurisprudence / Q000458:organization & administration; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence; D009935:Organizational Affiliation / Q000191:economics / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States