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241.
For the most part, owners of tax-exempt hospitals and other health care facilities should welcome the issuance of the proposed regulations because they generally clarify and liberalize former law. As pointed out, however, in certain instances the proposed regulations do impose additional requirements not found in current law. Accordingly, in those instances in which exempt facility owners may elect to apply the proposed regulations prior to their finalization, a careful analysis needs to be made of whether the old or new regime would be most beneficial. 相似文献
242.
Schieble MT 《Health care law newsletter / Weissburg and Aronson, Inc》1995,10(5):17-20
Although its rules are complex, the publication of Revenue Procedure 95-10 will substantially facilitate the use of LLCs in those states with statutes that permit significant flexibility in the structuring of LLCs. Previously, the only way to assure that LLCs in those states would be classified as partnerships for income tax purposes was to obtain a private letter ruling from the IRS, often resulting in lengthy delays. The new revenue procedure should provide sufficient guidance in the vast majority of cases to allow tax counsel to determine the appropriate treatment for tax purposes without having to seek an IRS private letter ruling. 相似文献
243.
Godes JN Ison ER Penner IE Reagan ME 《Health care law newsletter / Weissburg and Aronson, Inc》1995,10(4):16-22
While the regulations are revolutionary in their use of "substantial compliance," the interpretation and application of HCFA's new remedial scheme are still uncertain, as states are given broad discretion in defining important terms and in applying and interpreting the criteria to select remedies. Further complicating the issue is the fact that some states, including California, intend to seek waivers from HCFA to substitute their own state enforcement systems for most, if not all, of the new federal system. Based upon these uncertainties, the enforcement of nursing facility standards will likely be in a state of flux for some time to come. 相似文献
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Zenteno Quintero RM 《Estudios demográficos y urbanos》1995,10(1):105-32, 236
"Tijuana has been the most extraordinary example of the modern demographic history of the [Mexican] northern border. This article is an essay on the economic, social, and demographic development of this important urban center during this century. Its purpose is two fold. On the one hand, to understand Tijuana's general population change in light of a unique socioeconomic development in the country, which has been characterized by a close dependence on the United States as well as by the creation of several federal programs aimed [at integrating] the natural economies. On the other hand, to introduce the discussion of the Mexico-United States border region to the non-specialist in this field." (SUMMARY IN ENG) 相似文献
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Recent trends in international migration in the Mediterranean region are analyzed, with the focus on South-North migration to Europe. "This migration towards Western Europe has taken various forms, from labour force migration, in a first phase, to family reunification, and more recently, asylum requests and irregular immigration. These migratory flows must be understood within the context of a severe imbalance--demographic and economic--between the Southern and Northern banks of the Mediterranean. Europe and especially the European Union is directly confronted by this persistent migratory pressure coming from the other Mediterranean countries. Its future can only be conceived of through new and innovative forms of cooperation with its Mediterranean partners." (SUMMARY IN ENG) 相似文献
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