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?

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dc.contributor.authorMoran, Beverly I.
dc.date.accessioned2014-06-14T18:35:48Z
dc.date.available2014-06-14T18:35:48Z
dc.date.issued1991
dc.description.abstractIn "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.extent1 document (29 pages)en_US
dc.format.mimetypeapplication/pdf
dc.identifier.citation22 U. Tol. L. Rev. 351 (1990-1991)en_US
dc.identifier.urihttp://hdl.handle.net/1803/6480
dc.language.isoen_USen_US
dc.publisherToledo Law Reviewen_US
dc.subjectCottage Savings Association v. Commissioneren_US
dc.subject.lcshSavings and load associations -- Law and legislationen_US
dc.subject.lcshUnited States. Federal Home Loan Bank Boarden_US
dc.subject.lcshUnited States. Internal Revenue Serviceen_US
dc.subject.lcshIncome tax deductions for losses -- Law and legislationen_US
dc.titleOne 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.typeArticleen_US

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