It will be the purpose of this discussion to examine the newly adopted regulations and to evaluate their effects in the light of congressional intent regarding the statutory definition. Special emphasis will be placed on the quantitative tests established in the regulations, with respect to which two changes will be proposed.
Paul E. Goodspeed,
The Definition of "Domestic Building and Loan Association"--Final Tax Regulations,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol63/iss6/4