title: Making waves. IRS zeroes in on bond pools, hospital groups' use of tax-exempt financing.
abstract: The unused debt of an Ohio hospital association has caught the attention of the Internal Revenue Service, which has been on the lookout for bogus pools that take advantage of tax-exempt financing to generate professional fees. Bondholders have been told that the federal agency is examining the loan pool, and similar scenarios may soon occur in other states.
authors.forename: Mary Chris
authors.initials: MC
authors.lastname: Jaklevic
mesh_terms: D002202:Capital Financing / Q000331:legislation & jurisprudence* / Q000379:methods; D005249:Fees and Charges; D006077:Government Agencies; D006788:Hospitals, Voluntary / Q000191:economics; D007449:Investments; D009820:Ohio; D012954:Societies, Hospital / Q000191:economics* / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States