title: IRS ruling offers guidance on hospital cooperatives.
authors.forename: D
authors.initials: D
authors.lastname: Burda
mesh_terms: D017408:Guidelines as Topic; D006755:Hospital Shared Services / Q000191:economics / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States