title: IRS offers guidance on physician practice valuation.
abstract: Many healthcare organizations are acquiring physician practices in response to competitive pressures. But little guidance has been available in regard to issues such as private inurement and payment for referral charges. The Internal Revenue Service, however, has recently issued detailed guidance concerning such issues.
authors.affiliation: Valuation Counselors, Lawrenceville, NJ, USA.
authors.forename: R W
authors.initials: RW
authors.lastname: Curry
mesh_terms: D005375:Financial Audit / Q000592:standards*; D006077:Government Agencies; D017408:Guidelines as Topic; D011216:Practice Management, Medical / Q000191:economics*; D011682:Purchasing, Hospital; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States