Rethinking the Tax Treatment of Government Assistance to Financial Institutions in Light of Treasury’s 2008 Capital Purchase Program  
pp.5-20 (16)
Authors:  Jonathan  Prokup.; Dustin  Covello.

Recent Developments Regarding Foreign Tax Credit Generator Transactions  
pp.21-28 (8)
Authors:  John K.  Sweet.; John C.  Taylor.

Lenders’ Alternative Liquidation Strategies for Defaulted Loans Secured by Personal Property  
pp.29-42 (14)
Authors:  Theodore A.  Cohen .

Patent-Backed Securitization and Collateralization: Understanding the Role of UCC Article 9 and Navigating its Pitfalls  
pp.43-52 (10)
Authors:  Jason S.  Kreps.; Thomas R.  Lemmo .

Equity Swaps and the Withholding Tax: “Potential for Tax Avoidance”  
pp.53-59 (7)
Authors:  Luis  Rodriguez, Jr..

Complete Issue  
pp.1-60 (60)
Authors:  Houman B.  Shadab.