Article
Ineffective and Inequitable: The Section 265(a) Interest Disallowance
Wake Forest Law Review
Document Type
Article
Publication Date
1-1-1990
Disciplines
Abstract
This article argues for the repeal of Code section 265(a) because it is ineffective, creates horizontal inequities, and represents overwhelming administrative enforcement difficulties. Consistent with the repeal of the section should be a repeal of Code section 103. The market for municipal banks will operate more efficiently without these Code sections.
Citation Information
Ronald W. Blasi & C. James Judson, Ineffective and Inequitable: The Section 265(a) Interest Disallowance, 25 Wake Forest L. Rev. 811 (1990).
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