title: Ruling shows tax complexities in hospital sale transaction.
authors.forename: K H
authors.initials: KH
authors.lastname: Roeder
mesh_terms: D006075:Governing Board; D006273:Health Facility Merger / Q000191:economics / Q000331:legislation & jurisprudence*; D006777:Hospitals, Proprietary / Q000191:economics / Q000331:legislation & jurisprudence; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States