We're unable to sign you in at this time. Please try again in a few minutes.
We were able to sign you in, but your subscription(s) could not be found. Please try again in a few minutes.
There may be a problem with your account. Please contact the AMA Service Center to resolve this issue.
Contact the AMA Service Center:
Telephone: 1 (800) 262-2350 or 1 (312) 670-7827  *   Email: subscriptions@jamanetwork.com
Error Message ......
Article |


JAMA. 1960;172(17):1941-1944. doi:10.1001/jama.1960.03020170067018.
Text Size: A A A
Published online


PROPOSED INTERNAL REVENUE REGULATIONS CONCERNING PHYSICIANS IN GROUP PRACTICE  January 21,1960Honorable Dana Latham Commissioner of Internal Revenue Internal Revenue Service Washington 25, D. C.Dear Sir:In connection with proposed Regulations, Sections 301.7701-1, 2, and 3, the American Medical Association desires the opportunity to have its representatives testify orally at the public hearing and submits herewith, in addition, certain comments and suggestions.We are concerned that the regulations in the form in which they were published in the Federal Register on December 23, 1959, are not likely to attain the desired objective of clarifying, for tax purposes, the distinctions between associations and partnerships.Section 301.7701-1 (c) states that local law shall govern "in determining whether the legal relationships which have been established in the formation of an organization are such that the standards are met." State laws pertaining to associations and partnerships not only differ greatly, but in many


Sign in

Purchase Options

• Buy this article
• Subscribe to the journal
• Rent this article ?

First Page Preview

View Large
First page PDF preview




Also Meets CME requirements for:
Browse CME for all U.S. States
Accreditation Information
The American Medical Association is accredited by the Accreditation Council for Continuing Medical Education to provide continuing medical education for physicians. The AMA designates this journal-based CME activity for a maximum of 1 AMA PRA Category 1 CreditTM per course. Physicians should claim only the credit commensurate with the extent of their participation in the activity. Physicians who complete the CME course and score at least 80% correct on the quiz are eligible for AMA PRA Category 1 CreditTM.
Note: You must get at least of the answers correct to pass this quiz.
Please click the checkbox indicating that you have read the full article in order to submit your answers.
Your answers have been saved for later.
You have not filled in all the answers to complete this quiz
The following questions were not answered:
Sorry, you have unsuccessfully completed this CME quiz with a score of
The following questions were not answered correctly:
Commitment to Change (optional):
Indicate what change(s) you will implement in your practice, if any, based on this CME course.
Your quiz results:
The filled radio buttons indicate your responses. The preferred responses are highlighted
For CME Course: A Proposed Model for Initial Assessment and Management of Acute Heart Failure Syndromes
Indicate what changes(s) you will implement in your practice, if any, based on this CME course.


Some tools below are only available to our subscribers or users with an online account.

0 Citations

Sign in

Purchase Options

• Buy this article
• Subscribe to the journal
• Rent this article ?

Related Content

Customize your page view by dragging & repositioning the boxes below.