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EFFECTS OF THE 1986 TAX REFORM ACT ON NONPROFIT HEALTH CARE ORGANIZATIONS. By Richard T, Frazier and John T. Hopkins, CPA. Primer series for health-care professionals, No. 4. Packard Press, Financial Publishing Div., 10th & Spring Garden Sts., Philadelphia, PA 19123, attn: Frank Scullin (phone 1-800-722-2447; in PA, 1-800-7227800). 35 pp. $15
by R. Bruce Gebhardt
This is the fourth of five primers. It formally outlines the features of the act and also comments generally and specifically on its provisions. Outline entries may be one- sentence definitions or concise one-paragraph analyses. Most contain a comparison to prior law.
In this reviewer's opinion, the little booklet is an excellent digest of the law for its intended audience. It would be very good for the long-term-care ...