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90 Banking L.J. 1 (1973)

handle is hein.journals/blj90 and id is 1 raw text is: The BANKING LAW JOURNAL
VOLUME 90 NUMBER 1                              JANUARY 1973
Established 1889
CONTENTS
FEATURE ARTICLES
Recent Developments in the Tax Field
With Regard to Commercial Banks
David Sachs        ............................. ......  3
Bank Holding Company Consolidated Tax Returns
E.F. Ritz                        .................................... 20
Selected Tax Planning for the Bank's
Investment Portfolio
William G. McColl om ........................... 27
BANKING DECISIONS
Criteria for Permitting National Bank Branch: Due Process 56
Guidelines for Merger of Two Thrift Institutions ... ...... 60
REGULAR DEPARTMENTS
Banking Briefs ...  ...... 63   Tax Topics .....   ....... 75
Trust Decisions .............. 69  Article Digests ... ...... 78
Tax Decisions ......... 72      Selected Bibliographies.. 81
Books for Bankers ........ 83