Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.12202/9805| Title: | The commerciality of non-profit hospitals requires them to be taxed: Bringing the debate to a conclusion |
| Authors: | Zelinsky, Edward A. |
| Keywords: | Government regulation Tax exemption -- Laws, regulations and rules -- Research State taxation -- Laws, regulations and rules -- Research Corporations -- Taxation Capital expenditures -- Taxation -- Laws, regulations and rules -- Research Charities -- Taxation -- Laws, regulations and rules -- Research Charitable contributions -- Taxation -- Laws, regulations and rules -- Research Hospitals, Public -- Taxation -- Laws, regulations and rules -- Research Tax deductions -- Laws, regulations and rules -- Research Internal Revenue Code (I.R.C. 168(k)) (I.R.C. 172(b)(1)(D)) (I.R.C. 501(r)) Inflation Reduction Act of 2022 |
| Issue Date: | 2023 |
| Publisher: | University of Virginia |
| Citation: | Zelinsky, E. A. (2023, Spring). The commerciality of non-profit hospitals requires them to be taxed: Bringing the debate to a conclusion. Virginia Tax Review, 42(3). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4233643 . |
| Series/Report no.: | Virginia Tax Review;42(3) Faculty Research Paper;695 |
| Abstract: | Table of contents i. Introduction 402 II. The academic debate about the federal income tax exemption of charitable institutions 407III. Recognizing the commercially of nonprofit hospitals 412 iv. The [...] |
| Description: | Faculty Research Paper / Open access |
| URI: | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4233643 https://hdl.handle.net/20.500.12202/9805 |
| ISSN: | 0735-9004 |
| Appears in Collections: | Benjamin N. Cardozo School of Law: Faculty Publications |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Zelinsky 2023 Commerciality OA SSRN-id4233643.pdf | 448.34 kB | Adobe PDF |  View/Open |
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