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9 J. Tax'n Fin. Products 1 (2010-2011)

handle is hein.journals/jrlfin9 and id is 1 raw text is: L

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Volume 9 Issue 1 2010

COLUMNS

Current Federal Tax Developments
By Raj Tanden and Gabriel D. Grossman

ARTICLES

The Confusing Case of Unamortized Debt Issuance Costs in
Debt-for-Debt Exchanges
By Richard G. Larkins and Hubert C. Raglan
Chinese Tax Rule on Losses from Financial-Derivative Trading
By Yang Yang
Book-Driven Adjustments to Tax Accounting Methods:
Fact or Formula?
ByJames L. Atkinson
The Uncertain Scope of Code Sec. 1234A-Cancellation of Insurance
Contracts and Other Straws in the Wind
By Dale S. Collinson