Health Law Resources
The author is an attorney admitted to
practice in Pennsylvania, the topics on  this page are geared to health care provider  transactions, legislation affecting health care businesses and current issues.

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Health Laws and Health Law articles on Inurement

The Code:  (Pub. L. 104-168 (1996)§ 4958 Internal Revenue Code:

IRS Code TITLE 26  [ (2.8Mb site size)

IRS Code SECTION Index: 1-9799 and Tax Court Rules Index 1-299

IRS Code TITLE 26 Table of Contents 

Intermediate Sanctions Proposed Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 53 and 301 RIN 1545-AV60 

Proposed Intermediate Sanctions Regulations For Tax–Exempt Organizations [Federal Register: August 4, 1998 (Volume 63, Number 149)] [Proposed Rules] 

Taxation  Intermediate Sanctions: Turning The Table" Mark T. Schieble  Inside Health Law, October 1996
Health on the Net
Brownless Biomedical Library Megasite

"Taxation issues for tax-exempt health care organizations" © Gerald  M. Griffith, a partner in Honigman Miller Schwartz and Cohn legal firm Health Care Department, Detroit, 
 

"Guidance for Those Serving on the Boards of Not-For-Profit Organizations" By Edward V. Atnally New York State Bar Journal 

"Focusing on The Community Benefit Standard"  Lynette M. Zigman and Elizabeth S. Idleman Inside Health Law, November, 1996]

"Physician Practice Acquisitions, Part II: Corporate Practice, Business Planning and Other Issues" by Charles B. Oppenheim  Inside Health Law,  February, 1996

"Intermediate Sanctions -  Section 4985 and the Penalties Associated with Excess Benefit Transactions"  By Charles S. Mann, Arthur Andersen LLP R. Michael Barry, Arthur Andersen LLP

Legal Developments in the healthcare industry 
  Excerpt:  . . ."in the future "inurement" will be primarily an audit and excise tax risk for the physician or other exempt organization "insider", and will only in very rare cases pose a risk of complete loss of tax exemption for the organization."

 "IRS appears to relax its position on physician recruitment" Health Law Bulletin  Volume I, Number I  July 1996

"Physician compensation, incentive plans, and tax issues" by  J.A. (Tony) Patterson, Jr.  Fulbright & Jaworski L.L.P, Texas State Bar Association, Health Law Section 

Federal and state constitutions, statutes and codes