Bank Shares Taxation: Another Trap for the Unwary Draftsman
Georgia State University College of Law
Daniel P. Joyce
affiliation not provided to SSRN
Tennessee Law Review, Vol. 51, 1984
This article explores the foundation and development of judicial doctrines that call for the elevation of substance over form and analyzes their application to state franchise taxes in the context of the immunity from state and local taxation of federal governmental debt obligations.
Number of Pages in PDF File: 22
Keywords: tax, banking, taxation, bank taxation, bank shares, franchise tax
JEL Classification: K22, K34
Date posted: October 13, 2009
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