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6 J. Tax'n Fin. Products 1 (2006-2007)

handle is hein.journals/jrlfin6 and id is 1 raw text is: 




               Volume 6 Issue 1 2006

Contents


ARTICLES


Time to Un-PAC? Simplifying the Amortization
of Credit Card Fee Income
By David C. Garlock


5


The Taxation of TIPS Bonds: The TIPS Swap Alternative         1
By Francis E. Laatsch and Daniel P Klein                    I
Recent Trends in Cross-Border Investments in Distressed
Debt by U.S.-Managed Hedge Funds
BI Oscar Teunissen, William Taggart, Puneet Arora and Frank Mugabi
Are Investment Unit Contract Adjustment Payments
Ordinary Income?
By Robert A. Friedman
Is an Income Tax Really a Wealth Tax?
By John Kaufiann                                           39