{"title":"银行与信用合作社的角力再度浮现","authors":"","doi":"10.1002/npc.30865","DOIUrl":null,"url":null,"abstract":"<p>The Independent Community Bankers of America, by letters to the Senate Finance and House Ways and Means Committees, dated March 23, called attention to an “emerging trend and abuse of the tax code,” in the form of a “surge” in purchases of community banks by tax-exempt credit unions. The ICBA portrayed these transactions as a leveraging of tax exemption to “gain an advantage in the acquisitions marketplace” and a “flout[ing] of the original purpose of the tax exemption.”</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 6","pages":"3-4"},"PeriodicalIF":0.0000,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30865","citationCount":"0","resultStr":"{\"title\":\"Bank-Credit Union Tussle Emerges Again\",\"authors\":\"\",\"doi\":\"10.1002/npc.30865\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The Independent Community Bankers of America, by letters to the Senate Finance and House Ways and Means Committees, dated March 23, called attention to an “emerging trend and abuse of the tax code,” in the form of a “surge” in purchases of community banks by tax-exempt credit unions. The ICBA portrayed these transactions as a leveraging of tax exemption to “gain an advantage in the acquisitions marketplace” and a “flout[ing] of the original purpose of the tax exemption.”</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 6\",\"pages\":\"3-4\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-05-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30865\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30865\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30865","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
美国独立社区银行家协会(Independent Community Bankers of America) 3月23日致信参议院财政委员会和众议院筹款委员会，呼吁关注“滥用税法的新趋势”，即免税信用合作社收购社区银行的行为“激增”。ICBA将这些交易描述为利用免税来“在收购市场上获得优势”，以及“对免税最初目的的蔑视”。
The Independent Community Bankers of America, by letters to the Senate Finance and House Ways and Means Committees, dated March 23, called attention to an “emerging trend and abuse of the tax code,” in the form of a “surge” in purchases of community banks by tax-exempt credit unions. The ICBA portrayed these transactions as a leveraging of tax exemption to “gain an advantage in the acquisitions marketplace” and a “flout[ing] of the original purpose of the tax exemption.”
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