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关于规范私人企业使用免税债券融资设施的拟议法规。

Proposed regulations to govern private business use of tax-exempt bond financed facilities.

作者信息

Schieble M T

出版信息

Health Care Law Newsl. 1995 Jun;10(6):7-9.

PMID:10143459
Abstract

For the most part, owners of tax-exempt hospitals and other health care facilities should welcome the issuance of the proposed regulations because they generally clarify and liberalize former law. As pointed out, however, in certain instances the proposed regulations do impose additional requirements not found in current law. Accordingly, in those instances in which exempt facility owners may elect to apply the proposed regulations prior to their finalization, a careful analysis needs to be made of whether the old or new regime would be most beneficial.

摘要

在很大程度上,免税医院及其他医疗保健设施的所有者应欢迎拟议法规的发布,因为这些法规总体上澄清并放宽了先前的法律。然而,正如所指出的,在某些情况下,拟议法规确实施加了现行法律中未有的额外要求。因此,在免税设施所有者可以选择在拟议法规最终确定之前适用它们的那些情况下,需要仔细分析旧制度还是新制度将最为有利。

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