Tax-Exempt Health Care Issues–2001

This article provides a summary and  update of a number of issues relative to tax-exempt health care issues that relate to the health care industry. During the 2001 tax year, the Internal Revenue Service ("IRS") and the courts have issued important guidelines with respect to a wide variety of health care-related tax-exempt issues. This article reviews many such issues related to hospital tax-exempt matters, joint venture transactions, and general operational issues with respect to both. It also discusses several other issues.

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