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12 J. Tax'n Fin. Products 1 (2014-2015)

handle is hein.journals/jrlfin12 and id is 1 raw text is: 




A Note From The Editors-In-Chief
Mark H. Price andjonathan Zelnik


COLUMNS
Kramer on Wash Sales
By Andrea S. Kramer


ARTICLES
Frequency and Volume Requirements
for Code Sec. 475 Securities Dealer Classification? Insights from
Chief Counsel Advice 201423019
By William R. Pomierski
Conclusive Presumption of Worthlessness
for Bad Debts
By Samuel A. Mitchell
Code Sec. 166: Does a Valuable Cause of Action
Against a Third Party Preclude a Bad Debt Deduction?
By Frank Strong and Kristy Woolf
Not So Ordinary? The Impact of the Reportable Loss Transaction
Rules to Alternative Investment Funds Investing and Trading in
Foreign Currency Denominated Debt
By Miriam Klein, Mindi Lowy, Sol Basilyan andA Ian Biegeleisen
IRS Publishes Rehabilitation Tax
Credit Partnership Safe Harbor                               -P,
By Rich Blumenreich and Vish Amin