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  • Title: IRS memorandum limits joint ventures.
    Author: Herman AW.
    Journal: Healthc Financ Manage; 1992 Aug; 46(8):49, 51-2. PubMed ID: 10145664.
    Abstract:
    Based on a new memorandum, the Internal Revenue Service (IRS) will be looking at joint hospital/physician activities with greater attention to the nuances of public versus private benefit. As a result, hospitals face greater risk of losing their tax-exempt status in the maze of joint ventures, physician recruitment, and practice acquisition. To be successful, ventures will have to be backed by sound reasoning and thorough documentation.
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