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14 J. Tax'n Fin. Products 1 (2016-2017)

handle is hein.journals/jrlfin14 and id is 1 raw text is: 




A Note  From The Editors-In-Chief
Mark H. Price and Jonhan ZInik


COLUMN
Current Developments
By Drake Jenkins


ARTICLES
The Impact of the Current Expected
Credit Loss Standard on Bad Debt Deductions
By Fr nk Strong and Krs ty Woolf
Are the Proposed Code Sec. 385
Regulations, Which Represent Significant Changes
in Law, in Part, Impermissibly Retroactive?
By Kristen M. Garry
Potential Investment Tax Reform
for Insurance Companies
By Sam uelA. Mitchell
An Overview  of the Modernization
of Derivatives Tax Act Discussion Draft
By PaulJ Kunkel and Jonathan Z inik