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Regs. cover bad debts and more; courts consider banks'...

Authors :
Heath, Mary B.
Gregory, James E.
Source :
Journal of Bank Taxation; Summer98, Vol. 11 Issue 4, p179, 4p
Publication Year :
1998

Abstract

Presents information on the regulations released by the United States Internal Revenue Service covering issues such as bad debts, banks' transferee liability and foreign tax credits. Regulations (TD 8763, 1/28/98) under Sections 166 and 1001; Notice 98-7, 1998-3 IRB 54; Notice 98-16, 1998-15 IRB 12.

Details

Language :
English
ISSN :
08954720
Volume :
11
Issue :
4
Database :
Supplemental Index
Journal :
Journal of Bank Taxation
Publication Type :
Periodical
Accession number :
694069