dc.contributor.author | Moran, Beverly I. | |
dc.date.accessioned | 2014-06-14T18:35:48Z | |
dc.date.available | 2014-06-14T18:35:48Z | |
dc.date.issued | 1991 | |
dc.identifier.citation | 22 U. Tol. L. Rev. 351 (1990-1991) | en_US |
dc.identifier.uri | http://hdl.handle.net/1803/6480 | |
dc.description.abstract | In "Cottage Savings Association v. Commissioner" the Sixth Circuit delves into a little known aspect of the savings and loan crisis -- the attempt by the Federal Home Loan Bank Board to use the Internal Revenue Code ("Code") to help bolster its failing constituent thrifts. In the course of its analysis, the Sixth Circuit must articulate the requirements for transforming an economic loss into a deductible tax loss. | en_US |
dc.format.extent | 1 document (29 pages) | en_US |
dc.format.mimetype | application/pdf | |
dc.language.iso | en_US | en_US |
dc.publisher | Toledo Law Review | en_US |
dc.subject | Cottage Savings Association v. Commissioner | en_US |
dc.subject.lcsh | Savings and load associations -- Law and legislation | en_US |
dc.subject.lcsh | United States. Federal Home Loan Bank Board | en_US |
dc.subject.lcsh | United States. Internal Revenue Service | en_US |
dc.subject.lcsh | Income tax deductions for losses -- Law and legislation | en_US |
dc.title | One Tax Piece of the Savings and Loan Crisis: Can the Federal Home Loan Bank Board Use the Internal Revenue Code to Bail Out the Ailing Savings and Loan Industry? | en_US |
dc.type | Article | en_US |