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7 J. Tax'n Fin. Products 1 (2008-2009)

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Volume 7 Issue 1 2008
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COLUMNS

Current Federal Tax Developments
By William R. Pomierski

5

ARTICLES

Kentucky v. Davis and the Future of Municipal Bonds
By Benedict Cabaltica

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Are Credit Default Swaps Really Swaps or Options
for Tax Purposes? An Economics-Based Approach
By Kevinf Liss
Taxation of Exchange-Traded Funds and Similar Products
By Joseph A. Riley, Aj. Alex Gelinas and Deanna Flores
Safe Harbor or No Safe Harbor: A First Look at the
Mark-to-Market Safe Harbor Regulations
By Richard G. Larkins, Kyle H. Klein andjasperj Nzedu