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Full-Text Articles in Law
Health And Taxes: Hospitals, Community Health And The Irs, Mary Crossley
Health And Taxes: Hospitals, Community Health And The Irs, Mary Crossley
Articles
The Affordable Care Act created new conditions of federal tax exemption for nonprofit hospitals, including a requirement that hospitals conduct a community health needs assessment (CHNA) every three years to identify significant health needs in their communities and then to develop and implement a strategy responding to those needs. As a result, hospitals must now do more than provide charity care to their patients in exchange for the benefits of tax exemption, and the CHNA requirement has the potential both to prompt a radical change in hospitals’ relationship to their communities and to enlist hospitals as meaningful contributors to community …
Federal Tax Law Resources, Susan Lewis-Somers
Federal Tax Law Resources, Susan Lewis-Somers
Way2Search! Topical Instruction Series
No abstract provided.
Federal Tax Research, Susan Lewis-Somers
Federal Tax Research, Susan Lewis-Somers
Way2Search! Topical Instruction Series
No abstract provided.
The Infield Fly Rule And The Internal Revenue Code: An Even Further Aside, Mark W. Cochran
The Infield Fly Rule And The Internal Revenue Code: An Even Further Aside, Mark W. Cochran
Faculty Articles
Baseball’s infield fly rule and certain provisions of the Internal Revenue Code are similar. The purpose of the infield fly rule is to prevent the defense from making a double play by subterfuge, at a time when the offense is helpless to prevent it.
In baseball, as in life, fairness is an elusive concept that defies precise definition. Considering the infield fly rule, the “unfairness” derives from the infielder’s ability to manipulate a situation without incurring any risk. Federal tax law, like the rules of baseball, recognizes and responds to the “manipulation without risk” phenomenon. Section 267 of the Internal …