title: IRS private letter ruling addresses effect of ancillary joint ventures on an entity's tax exempt status.
authors.forename: M A
authors.initials: MA
authors.lastname: Jagutis
mesh_terms: D000720:Ancillary Services, Hospital / Q000191:economics* / Q000331:legislation & jurisprudence; D006759:Hospital-Physician Joint Ventures / Q000331:legislation & jurisprudence*; D017149:Private Sector; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States