title: Internal Revenue Service releases. Revenue Ruling 97-21 provides guidance on physician recruitment incentives.
authors.forename: R
authors.initials: R
authors.lastname: Pristave
authors.forename: J
authors.initials: J
authors.lastname: Yalowitz
authors.forename: J
authors.initials: J
authors.lastname: Callahan
mesh_terms: D006077:Government Agencies; D017408:Guidelines as Topic; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D008507:Medically Underserved Area; D010560:Personnel Selection / Q000331:legislation & jurisprudence; D010816:Physician Incentive Plans / Q000331:legislation & jurisprudence*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States