Taxation of the Secondary Market for Life Insurance: Recent Guidance Provides Some Answers  
pp.5-12 (8)
Authors:  Joseph Septimus.; Andrew D. Moin.

The Application of Section 382 to Stabilizing Investments in Financial Institutions by Foreign Governments  
pp.13-22 (10)
Authors:  Pamela F. Olson.; Alexander L. Reid.

Bank Investments in Tax-Exempt Bonds—Impact of the American Recovery and Reinvestment Act  
pp.23-28 (6)
Authors:  James D. Goeller.

Short-Selling: Bogeyman or Not, Here Come More Regs  
pp.29-34 (6)
Authors:  Alexis B. Stokes.; Peter A. Stokes.

TARP—One Year and Counting  
pp.35-37 (3)
Authors:  Staff Editors.

Bank and Financial Impacts of Economic Recession in Romania  
pp.38-45 (8)
Authors:  Adela Diaconescu.

Dealing With COD and Call Report DTAs  
pp.46-49 (4)
Authors:  James D. Goeller.

State and Local Tax Developments  
pp.50-58 (9)
Authors:  Roy E. Crawford.