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Revenue Ruling 56-185

1956-1 C.B. 202 (1956)

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Revenue Ruling 56-185

Internal Revenue Service
1956-1 C.B. 202 (1956)

Facts

In the early twentieth century, American hospitals began shifting from a model of primarily treating poor people toward a model in which paying customers were commonplace. Hospitals requested guidance from the Internal Revenue Service about their abilities to continue enjoying tax-free treatment in light of this trend.

Rule of Law

Issue

Holding and Reasoning ()

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Casebooks

Taxation of Nonprofit and Exempt Organizations

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