The Resource 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

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

Label
Unrelated business income tax issues in health care
Title
Unrelated business income tax issues in health care
Statement of responsibility
Brian D. Lepard, Associate Professor of Law, University of Nebraska College of Law, Lincoln, Nebraska and Frederick J. Gerhart, Dechert Price & Rhoads, Philadelphia, Pennsylvania
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Lepard, Brian D
Entry convention
integrated entry
LC call number
KF3821.A73
LC item number
B58 no. 2000 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Gerhart, Frederick J.
  • Bureau of National Affairs (Arlington, Va.)
Series statement
Health law & business portfolio series
Series volume
portfolio 2000
http://library.link/vocab/subjectName
  • Unrelated business income tax
  • Nonprofit organizations
Label
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
Instantiates
Publication
Note
Formerly published in Washington, D.C., 1996-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)213409015
System details
Mode of access: World Wide Web
Label
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
Publication
Note
Formerly published in Washington, D.C., 1996-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)213409015
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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