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Financial Tranactions  


Author:  John Ensminger.


Source: Volume 20, Number 01, September/October 2006 , pp.29-40(12)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Covers IRS rulings in three areas: TAM 200540010 Reconfigures Transaction to Construct a Partnership in Complex Certificate Arrangement; Conduit Financing by Indian Tribe Does Not Escape “Essential Governmental Function” Requirement (TAM 200603028); Offshore Credit Card Accounts Are Sometimes Financial Accounts for Foreign Bank and Financial Accounts Reporting (CCA 200603026).

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