Unrelated business income tax issues in health care / Brian D. Lepard, Associate Professor of Law, University of Nebraska College of Law, Lincoln, Nebraska and Frederick J. Gerhart, Dechert Price & Rhoads, Philadelphia, Pennsylvania.
1996
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Items
Details
Author
Title
Unrelated business income tax issues in health care / Brian D. Lepard, Associate Professor of Law, University of Nebraska College of Law, Lincoln, Nebraska and Frederick J. Gerhart, Dechert Price & Rhoads, Philadelphia, Pennsylvania.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Bureau of National Affairs, [1996]-
Description
1 online resource.
Frequency
Updated irregularly
Series
BNA's health law & business series ; 2000.
Formatted Contents Note
Detailed analysis. Introduction
Health care organizations subject to UBIT
General UBIT principles and their application to exempt health care organizations
Specific health care activities: "core health services"
Specific health care activities: ancillary health services
Tax computation and reporting
Debt-financed income and deductions
Participation of exempt health care organizations in joint ventures
Transactions between exempt health care organizations and other organizations
The unrelated business income tax and tax exemption
Legislative initiatives and IRS activity affecting exempt organizations - Practice tools.
Health care organizations subject to UBIT
General UBIT principles and their application to exempt health care organizations
Specific health care activities: "core health services"
Specific health care activities: ancillary health services
Tax computation and reporting
Debt-financed income and deductions
Participation of exempt health care organizations in joint ventures
Transactions between exempt health care organizations and other organizations
The unrelated business income tax and tax exemption
Legislative initiatives and IRS activity affecting exempt organizations - Practice tools.
Summary
"This portfolio analyzes the Internal Revenue Code's unrelated business income tax provisions and how the Internal Revenue Service and the courts have applied the UBIT in the context of a wide range of health care services. The purpose of this portfolio is to sensitize organizational decision-makers and their professional advisers to the types of UBIT issues that may confront their organizations or clients, so that they will be better prepared to ensure that the institutions they manage or advise avoid unexpected UBIT bills and do not find their tax exemption at risk."
Note
Formerly published in Washington, D.C., 1996-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Mar. 17, 2008).
Location
www
Available in Other Form
Print version: Lepard, Brian D. Unrelated business income tax issues in health care. Washington, D.C. : Bureau of National Affairs, ©1996-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in