Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Banking and Finance Law (10)
- Business Organizations Law (10)
- Commercial Law (7)
- Law and Economics (7)
- Economics (4)
-
- Social and Behavioral Sciences (4)
- Administrative Law (3)
- Law and Society (3)
- Science and Technology Law (3)
- Accounting Law (2)
- Antitrust and Trade Regulation (2)
- Comparative and Foreign Law (2)
- Criminal Law (2)
- Criminal Procedure (2)
- Insurance Law (2)
- Jurisprudence (2)
- Law and Psychology (2)
- Secured Transactions (2)
- Business (1)
- Civil Law (1)
- Civil Rights and Discrimination (1)
- Constitutional Law (1)
- Consumer Protection Law (1)
- Courts (1)
- Energy and Utilities Law (1)
- European Law (1)
- Finance and Financial Management (1)
- First Amendment (1)
- Publication
-
- Lawrence J. Trautman Sr. (4)
- Seattle University Law Review (3)
- Stuart R. Cohn (3)
- David J Reiss (2)
- Jeffrey J. Rachlinski (2)
-
- Alicia Davis (1)
- Allan Horwich (1)
- Andrew C Burr (1)
- Charles W. Murdock (1)
- Chien-Chung Lin (1)
- Elizabeth F Brown (1)
- Jennifer O'Hare (1)
- Jerry W. Markham (1)
- Jesse D Gossett (1)
- John C. Henry (1)
- Matthew P. Allen (1)
- Ori Shafirstein (1)
- Rakesh Yadav (1)
- Sang Yop Kang (1)
- Shi-Ling Hsu (1)
- Steven R. McNamara (1)
- Thomas W Joo (1)
- Publication Type
Articles 31 - 31 of 31
Full-Text Articles in Securities Law
Remic Tax Enforcement As Financial-Market Regulator, Bradley T. Borden, David J. Reiss
Remic Tax Enforcement As Financial-Market Regulator, Bradley T. Borden, David J. Reiss
David J Reiss
Lawmakers, prosecutors, homeowners, policymakers, investors, news media, scholars and other commentators have examined, litigated, and reported on numerous aspects of the 2008 Financial Crisis and the role that residential mortgage-backed securities (RMBS) played in that crisis. Big banks create RMBS by pooling mortgage notes into trusts and selling interests in those trusts as RMBS. Absent from prior work related to RMBS securitization is the tax treatment of RMBS mortgage-note pools and the critical role tax enforcement should play in ensuring the integrity of mortgage-note securitization.
This Article is the first to examine federal tax aspects of RMBS mortgage-note pools formed …