Assessment of Leasehold Interests in Tax-Exempt Realty in California
نویسندگان
چکیده
منابع مشابه
Tax-exempt healthcare in a reformed system.
A CHARITABLE PURPOSE The history of tax exemption of healthcare organizations has implications for the future. Our nation's first healthcare facilities were exempt from the earliest tax laws because they were seen as clearly having a charitable purpose, providing care and shelter for the sick poor who had no place else to go. The tax code has never specified that healthcare organizations such a...
متن کاملLeveraging tax-exempt status of hospitals.
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متن کاملRecent developments for tax-exempt healthcare organizations.
Significant developments in the law of tax-exempt healthcare organizations occurred during the early 1990s. The span of developments includes a seminal Seventh Circuit case, Living Faith v. Commissioner, as well as an Internal Revenue Service determination letter recognizing the charitable tax status of integrated delivery systems, showing the recent activitism of the IRS in the healthcare aren...
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ژورنال
عنوان ژورنال: California Law Review
سال: 1960
ISSN: 0008-1221
DOI: 10.2307/3478353