Waldman H B
Department of Dental Health, School of Dental Medicine, State University of New York, Stony Brook.
Ann Dent. 1993 Summer;52(1):12-4.
Changes in federal income tax regulations have altered dramatically the distribution of dental practice arrangements. While there may be fewer tax rationales for corporate arrangements, they continue to offer some protection in cases of malpractice litigations.
联邦所得税法规的变化极大地改变了牙科执业安排的分布情况。虽然公司安排的税收合理性可能减少，但它们在医疗事故诉讼案件中仍能提供一些保护。
