Hospital Financing Through the Use of Tax Exempt Securities: Financing for the 1980's |
Contents
Federal Tax Aspects of TaxExempt Hospital | 47 |
Health Care Issues Relating to Hospital | 175 |
Health Care Issues Relating to Hospital | 261 |
Copyright | |
4 other sections not shown
Common terms and phrases
accepted accounting principles acquired obligations agreement allocated allowable cost amount apply arbitrage bonds assets authority Board bond financing bond indenture bond issue bond proceeds Bond Restricted Funds borrowed capital Code construction corporation debt service fund deposited example facilities feasibility study Federal financing funded depreciation account GNMA governmental obligations governmental unit Health Hill-Burton Act historical cost hospital hospital's income earned incurred indebtedness industrial development bonds interest earned interest expense Intermediary Internal Revenue Code investment income issuance issuer lease loan Medicaid Medicare ment mortgage municipal bonds municipal securities nonexempt person obligation bonds operating paragraph payment percent political subdivision principal and interest prior issue provider provider's purchase purposes pursuant refunding bonds refunding issue regulations reim reimbursement replacement fund reserve fund reserve or replacement revenue bonds Revenue Ruling section 103 series B issue sinking fund subparagraph tax-exempt temporary period term tion trade or business trustee