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

Resource Information

The instance 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 represents a material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Instance, Electronic.

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

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

Instantiates

• Unrelated business income tax issues in health care

Publication

• Arlington, VA, Bureau of National Affairs, 1996-

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

Record ID

.b8044533

Specific material designation

remote

System control number

(OCoLC)213409015

System details

Mode of access: World Wide Web