Treatment of certain hospital services; proposed rulemaking--Internal Revenue Service. Notice of proposed rulemaking.

This document contains proposed regulations relating to the treatment of certain hospital services furnished by a tax exempt hospital to other such hospitals. Changes to the applicable tax law were made by the Tax Reform Act of 1978. The proposed regulations would affect those tax exempt hospitals that furnish the services and would provide the furnishing hospitals with the guidance needed to determine their unrelated business taxable income.