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Journal of Taxation of Investments

ISSN 0747-9115, Online ISSN: 1933-933X

Volume 27,  Number 01, Fall 2009.   Click on Article Title for Abstract and Full Text PDF

Articles

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A Credit Default Swaps Primer  Uses, Mechanics, Benefits, Risks, Regulation, and Developments
pp.3-46 (44)
Authors:  Matthew F. Kluchenek.; Nicole M. Kuchera.

Are Life Settlements a Trade or Business?  Applying Old Standards to a New Idea
pp.47-62 (16)
Authors:  Joseph Septimus.

OECD Tax Treaties  Who Beneficially Owns Dividends in a Total Return Swap?
pp.63-80 (18)
Authors:  Dashiell Shapiro.

Estate and Gift Planning  Ten Reasons to Plan Now
pp.81-85 (5)
Authors:  Kenneth A. Goldstein.

Section 1031 Qualified Intermediaries in the New Economy  
pp.86-93 (8)
Authors:  Bradley T. Borden.

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