Carlile L L, Serchuk B M
Kutak Rock, Denver, CO, USA.
J Health Care Finance. 1995 Fall;22(1):1-42.
On December 30, 1994, the Internal Revenue Service (IRS) published proposed regulations (Proposed Regulations) that if enacted would significantly change the climate and rules of federal income tax law controlling the issuance and maintenance of tax-exempt bonds for governmental and 501(c)(3) health care borrowers. This article (1) summarizes the aspects of the Proposed Regulations dealing with private activity tests, management contracts, allocation and accounting rules, change in use of financed facilities, and antiabuse rules, and (2) summarizes the possible interrelationship of the IRS's audit program for tax-exempt bonds and the Proposed Regulations. The article reviews features of the Proposed Regulations that will affect either the costs or administrative burdens of managing the federal tax compliance of future tax-exempt health care borrowings.
1994年12月30日，美国国税局（IRS）发布了拟议法规（《拟议法规》），若这些法规得以颁布，将显著改变联邦所得税法的环境和规则，这些规则控制着为政府及501(c)(3)医疗保健借款方发行和维护免税债券的相关事宜。本文（1）总结了《拟议法规》中涉及私人活动测试、管理合同、分配与会计规则、融资设施用途变更以及反滥用规则等方面的内容，（2）总结了美国国税局针对免税债券的审计计划与《拟议法规》可能存在的相互关系。本文回顾了《拟议法规》中将会影响未来免税医疗保健借款联邦税务合规管理成本或行政负担的各项特征。
