51032 Health Lawyer
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Gerald M. Griffith Honigman Miller Schwartz and Cohn Detroit, MI Introduction In August 1997, President Clinton signed into law H.R. 2014, the Taxpayer Relief Act of 1997 (“TRA 1997”). TRA 1997 includes significant changes of importance to tax-exempt health care organizations, including provisions affectiin tax-exempt bond financing for nonhospital activities, receipt of payments from corporate sponsors, expanded tax liability for certain payments from taxable subsidiaries, and amendments to the...