title: IRS views on physician control of integrated networks.
abstract: Integrated delivery systems and their components are evolving rapidly, as are Internal Revenue Service (IRS) tax-exemption rulings and standards affecting these entities. A common concern addressed by two recent IRS tax-exemption rulings centered on the impact of physician involvement on a hospital's tax-exempt status.
authors.affiliation: Honigman Miller Schwartz and Cohn, Detroit, MI, USA.
authors.forename: G M
authors.initials: GM
authors.lastname: Griffith
mesh_terms: D014487:Centers for Medicare and Medicaid Services, U.S.; D019033:Delivery of Health Care, Integrated / Q000191:economics* / Q000331:legislation & jurisprudence; D005377:Financial Management, Hospital / Q000331:legislation & jurisprudence*; D006759:Hospital-Physician Joint Ventures / Q000191:economics* / Q000331:legislation & jurisprudence; D008329:Managed Care Programs / Q000191:economics / Q000331:legislation & jurisprudence; D010819:Physician's Role; D012308:Risk Management; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States