title: Denial of tax-exempt status demonstrates IRS position on hospital joint ventures.
authors: K H
authors: KH
authors: Roeder
mesh_terms: D005161:Facility Regulation and Control; D005845:Georgia; D006759:Hospital-Physician Joint Ventures / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D013531:Surgicenters / Q000191:economics / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence*