Taxation of Commercial Banks in the Tax Reform Act of 1986 (Conference Agreement) [electronic resource]

Discusses Tax Reform Act of 1986 changes to tax preferences available to commercial banks. The preferences are bad debt reserve, deduction for interest to carry tax-exempt securities, and special rules for net operating losses.

Bibliographic Details

Online Access:	Full Text (via ProQuest)
Corporate Author:	Library of Congress. Congressional Research Service
Format:	Electronic eBook
Language:	English
Published:	[S.l] : [s.n.], 1986.
Subjects:	Banks and banking. Income tax. Tax incentives.