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

Publication Title

Wake Forest Law Review

Authors

Ronald W. Blasi, Georgia State University College of LawFollow
C. James Judson

Document Type

Article

Publication Date

1-1-1990

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.

Comments

External Links
Westlaw
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SSRN

Recommended Citation

Ronald W. Blasi & C. James Judson, Ineffective and Inequitable: The Section 265(a) Interest Disallowance, 25 Wake Forest L. Rev. 811 (1990).

Institutional Repository Citation

Ronald W. Blasi & C. J. Judson, Ineffective and Inequitable: The Section 265(a) Interest Disallowance, Faculty Publications By Year 729 (1990)
https://readingroom.law.gsu.edu/faculty_pub/729

Volume

25

Issue

4

First Page

811

Last Page

830