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August 7, 1967


JAMA. 1967;201(6):53-54. doi:10.1001/jama.1967.03130060015004

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The American Medical Association urged the Internal Revenue Service to drop its proposal to tax the advertising revenues of journals of non-profit associations.

As it launched formal hearings, the IRS was told that the proposals go beyond the 17-year-old law designed to tax "unrelated" businesses, such as factories, carried on by such associations.

So far, the tax has been imposed on income derived from any unrelated trade or business, not on "unrelated" income from a related trade or business, said Bernard D. Hirsh, director of the AMA's Law Division.

"The proposed regulations go beyond the law, first in arbitrarily classifying all advertising contained in trade and professional journals as unrelated, and secondly, in treating income derived from this source as if it were income from a business capable of separate existence."

Under the proposed rules, Hirsh pointed out, if a trade association presents a trade show at which members of