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10 J. Tax'n Fin. Products 1 (2012)

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2

Volume 10 Issue 1 2012

COLUMNS

Current Federal Tax Developments
By William R. Pomierski and Menna Eltaki

5

IRS Issues Proposed Regulations Implementing
the Swap Exclusion from Code Sec. 1256
and Broadening the Definition of a Notional Principal Contract
By Dale S. Collinson and Liz R. Dyor

9

Foreign Governments and U.S. Real Estate Investments: Proposed
Section 892 Regulations Offer Welcome Clarifications
By Robertj Le Duc, Weiying (Sarah) Wang and Benjamin Karr Briggs    JL
Will the SEC's Proposed Credit Risk Retention Rules Fuel Interest
in Mortgage REITs? A Summary of the Proposed Rules
and Tax Concerns for Mortgage REIT Securitizations
By William P Cejudo, Charles A. Sweetjames A. Gouwar andjohn Arnholz  /

ARTICLES

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