Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 29

CHAPTER NINE Scientific Organizations

  § 9.2 Concept of Research

§ 9.2 CONCEPT OF RESEARCH

p. 231, second paragraph. Insert as last sentence:

Also, the promotion of blockchain technology for the benefit of payors, providers, and financial institutions in the health care context was ruled by the IRS to not be scientific research.^18.1

Note

1 ^18.1 Priv. Ltr. Rul. 201918019.