Reduction of Tax Exemptions by Reason of Receipt of Tax-Exempt Income
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چکیده
منابع مشابه
The Individual’s Tax-Exempt Bond Portfolio Decision Under Income Uncertainty
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متن کاملProvision of community benefits by tax-exempt U.S. hospitals.
BACKGROUND The Patient Protection and Affordable Care Act (ACA) requires tax-exempt hospitals to conduct assessments of community needs and address identified needs. Most tax-exempt hospitals will need to meet this requirement by the end of 2013. METHODS We conducted a national study of the level and pattern of community benefits that tax-exempt hospitals provide. The study comprised more tha...
متن کاملTax-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...
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ژورنال
عنوان ژورنال: University of Pennsylvania Law Review and American Law Register
سال: 1932
ISSN: 0749-9833
DOI: 10.2307/3308162