| 000 -LEADER |
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| fixed length control field |
00973nab a22001697ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230420145017.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Preferred name for the person |
Schreiber, Sally P. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
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| Title |
Supreme court upholds health care law |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Date of publication, distribution, etc |
2012 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The article reports that the U.S. Supreme Court has declared the Internal Revenue Code (IRC) Section 5000A legislation requiring U.S. citizens and residents who do not maintain minimum health coverage to pay a tax is permissible under the U.S. Constitution, and discusses health-related provisions under the Patient Protection Act and the Health Care and Education Reconciliation Act of 2012. Topics include small business tax credits, taxes on indoor tanning services, and regulations for charitable hospitals. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nevius, Alistair M. |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 214 Issue 2: (August 2012), pages 12-14 |
| 942 ## - ADDED ENTRY ELEMENTS |
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| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |