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August 25, 1951


JAMA. 1951;146(17):1598-1599. doi:10.1001/jama.1951.03670170052013

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On two occasions the House of Delegates of the American Medical Association has expressed unanimous approval of a suggested amendment to the federal internal revenue laws to permit nonsalaried physicians and other self-employed taxpayers to set up for themselves a retirement benefits program out of income the tax on which would be deferred until the benefits are received. Such a privilege is now extended by federal law to taxpayers who are associated with corporations or who otherwise function as employees but not to the self-employed, who, because of legal, ethical, or other considerations, cannot function as corporate entities. This tax discrimination affects adversely not only physicians but the self-employed of other professional groups, such as lawyers and dentists. For several years, the directors of the Bureau of Medical Economic Research and of the Bureau of Legal Medicine and Legislation have collaborated with other organizations in the development of appropriate federal

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