Internal Revenue Service issues additional guidance regarding exempt hospitals' compliance with "operational test".
Becker
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Ross & Hardies, Chicago, Illinois, USA.
Moran
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M
D006077:Government Agencies; D019983:Guideline Adherence; D017408:Guidelines as Topic; D006788:Hospitals, Voluntary / Q000191:economics*; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D017664:Uncompensated Care / Q000191:economics / Q000331:legislation & jurisprudence; D014481:United States