Income Recognition by Credit Card Providers:   Developments and Difficult Issues
pp.5-12 (8)
Authors:  Gary M. Wells.

Stop! Rev. Rul. 2006-1 Severely Restricts Mutual Fund Investments in Commodity Index Linked Derivatives  
pp.19-26 (8)
Authors:  .

Is Revenue Procedure 2006-12 the Final Word on Section 263?  
pp.27-32 (6)
Authors:  Jim Goeller.

Final Correspondent and Private Banking Due Diligence Rules Create Burdens for Banks and Other Financial Institutions  
pp.33-45 (13)
Authors:  John Ensminger.

Government Advances Mitigation Argument in “Winstar” Cases, But Claims Court Doesn’t Buy  
pp.46-48 (3)
Authors:  Staff Editors.

Should Credit Unions Be Taxed?   GAO Revisits the Issues
pp.48-50 (3)
Authors:  Staff Editors.

Excess Inclusion Rules Limit Carryback of NOLs for REMIC Interest Holders  
pp.51-52 (2)
Authors:  Staff Editors.

Terrorism Risk Insurance Program Extended Through 2007  
pp.53-58 (6)
Authors:  Staff Editors.

OCC Handbook Describes Risks of Collective Investment Funds and Provides Internal Compliance and Examination Procedures  
pp.59-61 (3)
Authors:  Staff Editors.

Failure to Register by Money Services Businesses Is Widespread, Inspector General Finds  
pp.62-64 (3)
Authors:  Staff Editors.