Business, Management and Accounting
3 years ago

Federal Home Loan Bank Board's Tax Bailout Plan Unveiled

SSRN Electronic Journal
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?
Beverly I. Moran

Paper Summary

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The article discusses how the Federal Home Loan Bank Board tried to use the tax laws to help struggling savings and loan institutions during the savings and loan crisis. The Sixth Circuit Court examined the process of turning an economic loss into a tax-deductible loss.