Biomedical subjects

R S Bromberg

Publications and source records attributed to R S Bromberg.

32 records · Page 2Linked to original sources

PubMed1979

Look at tax questions before you sell services.

Among the issues involved in the selling of services to persons other than hospital patients are the effect of such sales on the hospital's tax-exempt status and whether the income derived is taxable as unrelated business income. The IRS's negative position on such sales is not necessarily a view shared by the courts. The use of separate corporations should be explored by hospitals seeking to maximize their net revenues.

Government Agencies↗

PubMed1978

Tax and Medicare aspects of hospital malpractice insurance (Part 2).

Any discussion of tax exemption for malpractice insurance associations must begin by recognizing that, although the tax-exempt status of certain forms of malpractice associations eventually should be recognized by the courts or Congress, resistance will presently be met from the Internal Revenue Service (IRS). For this reason, the authors focus first on the various possibilities for exemption under the Internal Revenue Code, second on the IRS position with respect to these different modes of exemption, and third on the type of arguments that can and should be made to support a claim to exemption.

Income Tax↗

PubMed1978

Tax and Medicare aspects of hospital malpractice insurance. Part 1.

This first part of a two-part article on how tax laws and Medicare regulations affect hospital malpractice insurance discusses self-insurance mechanisms, particularly trust funds. Relationships among tax exemptions, Medicare and other intermediaries' reimbursements, investment income from such funds, and payments to and from the funds are examined.

Income Tax↗

PubMed1978

A dialog on development foundations.

In recent years, interest in separately incorporated development foundations as a vehicle for the solicitation, management, and disbursement of charitable contributions has increased dramatically. Answers to some of the questions most frequently asked about hospital development foundations are discussed in this article.

Financial Management↗

PubMed1977