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Bank Shares Taxation: Another Trap for the Unwary DraftsmanRonald BlasiGeorgia State University College of Law Daniel P. Joyceaffiliation not provided to SSRN 1984 Tennessee Law Review, Vol. 51, 1984 Abstract: 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 Accepted Paper SeriesDate posted: October 13, 2009Suggested CitationContact Information
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