Bromberg R S
Trustee. 1979 Jul;32(7):19, 21-3.
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.
向医院患者以外的人销售服务所涉及的问题包括此类销售对医院免税地位的影响，以及所获收入是否应作为非关联业务收入纳税。美国国税局对此类销售的负面立场并不一定是法院的观点。寻求实现净收入最大化的医院应探索使用独立公司的方式。
