title: IRS position on joint ventures affirmed. Redlands Surgical Services v. Commissioner.
authors.forename: K H
authors.initials: KH
authors.lastname: Roeder
mesh_terms: D006077:Government Agencies; D006759:Hospital-Physician Joint Ventures / Q000191:economics* / Q000331:legislation & jurisprudence; D013531:Surgicenters / Q000191:economics* / Q000331:legislation & jurisprudence; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States