Taxation of Commercial Banks in the Tax Reform Act of 1986 (Conference Agreement).

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
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1986.
Series:	U.S. Congressional Research.
Subjects:	Banks and banking. Income tax. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.