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March 28, 1964


JAMA. 1964;187(13):17-18. doi:10.1001/jama.1964.03060260075041

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IRS Proposal to Abandon Kintner Treatment Attacked.—  The American Medical Association urged the Internal Revenue Service to withdraw a proposal that would bar associations of professional men such as physicians and lawyers from tax treatment as corporations.At an IRS hearing, Arnold Streich of the AMA's Legal Division, noted that self-employed individuals may incorporate their own enterprises and become entitled to tax-free treatment of savings for retirement purposes."Not so for the professional man," the AMA said. Although the Internal Revenue Service has not so stated, it is quite apparent that it regards the professional man as an altogether different creature, at least for tax purposes." However, prior to 1950, the IRS actually took the position that professional associations were taxable as corporations. Then, it reversed itself and decided that professional associations could no longer qualify as corporations for federal income tax purposes.The IRS continued to so hold until

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