Abstract

http://ssrn.com/abstract=1487775
 


 



Ineffective and Inequitable: The Section 265(a) Interest Disallowance


Ronald Blasi


Georgia State University College of Law

C. James Judson


affiliation not provided to SSRN

1990

Wake Forest Law Review, Vol. 25, p. 811, 1990

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.

Number of Pages in PDF File: 20

Keywords: tax, taxation, tax law, Internal Revenue Code, Section 265(a), Section 103, banking

JEL Classification: K22, K34

Accepted Paper Series


Download This Paper

Date posted: October 13, 2009  

Suggested Citation

Blasi, Ronald and Judson, C. James, Ineffective and Inequitable: The Section 265(a) Interest Disallowance (1990). Wake Forest Law Review, Vol. 25, p. 811, 1990 . Available at SSRN: http://ssrn.com/abstract=1487775

Contact Information

Ronald Blasi (Contact Author)
Georgia State University College of Law ( email )
P.O. Box 4037
Atlanta, GA 30302-4037
United States
C. James Judson
affiliation not provided to SSRN
Feedback to SSRN


Paper statistics
Abstract Views: 348
Downloads: 17

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.625 seconds