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https://hdl.handle.net/20.500.12202/9805Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Zelinsky, Edward A. | - |
| dc.date.accessioned | 2024-02-13T17:26:55Z | - |
| dc.date.available | 2024-02-13T17:26:55Z | - |
| dc.date.issued | 2023 | - |
| dc.identifier.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 . | en_US |
| dc.identifier.issn | 0735-9004 | - |
| dc.identifier.uri | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4233643 | en_US |
| dc.identifier.uri | https://hdl.handle.net/20.500.12202/9805 | - |
| dc.description | Faculty Research Paper / Open access | en_US |
| dc.description.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 [...] | en_US |
| dc.language.iso | en_US | en_US |
| dc.publisher | University of Virginia | en_US |
| dc.relation.ispartofseries | Virginia Tax Review;42(3) | - |
| dc.relation.ispartofseries | Faculty Research Paper;695 | - |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Government regulation | en_US |
| dc.subject | Tax exemption -- Laws, regulations and rules -- Research | en_US |
| dc.subject | State taxation -- Laws, regulations and rules -- Research | en_US |
| dc.subject | Corporations -- Taxation | en_US |
| dc.subject | Capital expenditures -- Taxation -- Laws, regulations and rules -- Research | en_US |
| dc.subject | Charities -- Taxation -- Laws, regulations and rules -- Research | en_US |
| dc.subject | Charitable contributions -- Taxation -- Laws, regulations and rules -- Research | en_US |
| dc.subject | Hospitals, Public -- Taxation -- Laws, regulations and rules -- Research | en_US |
| dc.subject | Tax deductions -- Laws, regulations and rules -- Research | en_US |
| dc.subject | Internal Revenue Code (I.R.C. 168(k)) (I.R.C. 172(b)(1)(D)) (I.R.C. 501(r)) | en_US |
| dc.subject | Inflation Reduction Act of 2022 | en_US |
| dc.title | The commerciality of non-profit hospitals requires them to be taxed: Bringing the debate to a conclusion | en_US |
| dc.type | Article | en_US |
| local.yu.facultypage | http://cardozo.yu.edu/directory/edward-zelinsky | en_US |
| 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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