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Tax Law

Faculty Publications

Series

1997

Municipal Bonds

Articles 1 - 1 of 1

Full-Text Articles in Law

The Municipal Bond Interst Exemption: Comments On A Running Battle, Leon Gabinet Jan 1997

The Municipal Bond Interst Exemption: Comments On A Running Battle, Leon Gabinet

Faculty Publications

Ever since the enactment of the Revenue Act of 1913 there has been continued debate surrounding the exemption given to municipal bond interest. More recently a variety of alternatives to the interest exemption have been suggested in an effort to correct t