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

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

20 Pages Posted: 13 Oct 2009

See all articles by Ronald Blasi

Ronald Blasi

Georgia State University College of Law

C. James Judson

affiliation not provided to SSRN

Date Written: 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.

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

JEL Classification: K22, K34

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: https://ssrn.com/abstract=1487775

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

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