1. 42 U.S.C. § 1395x(e).
2. AICPA AUDIT AND ACCOUNTING GUIDE, “Health Care Entities,” ¶ 1.17 2012
3. See Appendix E.
4. IRC §§ 501(e), 513(e). IRC § 513(e) provides an exception to the definition of an unrelated trade or business for various services furnished by hospitals to certain other hospitals where each hospital is described in IRC § 170(b)(1)(A)(iii). Reg. § 1.513-6 goes on to expressly define hospital , for purposes of this provision, as a hospital described in IRC § 170(b)(1)(A)(iii). Both the statute and the regulation are incorrect on this point. Both refer to the provision of services to facilities that serve fewer than 100 inpatients, and the regulation, for its illustrative example, describes a “large metropolitan hospital.” It is apparent that the Code and the regulation actually refer to the traditional definition of a hospital and not the broader definition used in IRC § 170(b)(1)(A)(iii) and Reg. § 1.170A-9(c).
5. IRC § 170.