Nemes J
Mod Healthc. 1992 Nov 23;22(47):54.
The Internal Revenue Service has proposed an overhaul of its rules governing profits earned by not-for-profit institutions when they temporarily invest proceeds from the sale of tax-exempt bonds. The current rules, implemented in 1986 to counteract such abuses, are long and complicated, IRS officials admit. The new rules could be in place by June 30.
美国国税局提议全面修订其关于非营利性机构在临时投资免税债券销售所得收益时所获利润的管理规定。美国国税局官员承认，现行规定于1986年实施，旨在抵制此类滥用行为，条文冗长且复杂。新规定可能在6月30日前生效。
