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10 J. Tax'n Fin. Products 1 (2012)

handle is hein.journals/jrlfin10 and id is 1 raw text is: SUSTAINABLE Certified Sourcing FORESTRY INITIATIVE ww.sfiprogram.org SFl-00453 CCH Journals and Newsletters El. Email Alert for the Current Issue SignUp Here... CCHGroup.com/Email/Journals 2 Volume 10 Issue 1 2012 COLUMNS Current Federal Tax Developments By William R. Pomierski and Menna Eltaki 5 IRS Issues Proposed Regulations Implementing the Swap Exclusion from Code Sec. 1256 and Broadening the Definition of a Notional Principal Contract By Dale S. Collinson and Liz R. Dyor 9 Foreign Governments and U.S. Real Estate Investments: Proposed Section 892 Regulations Offer Welcome Clarifications By Robertj Le Duc, Weiying (Sarah) Wang and Benjamin Karr Briggs JL Will the SEC's Proposed Credit Risk Retention Rules Fuel Interest in Mortgage REITs? A Summary of the Proposed Rules and Tax Concerns for Mortgage REIT Securitizations By William P Cejudo, Charles A. Sweetjames A. Gouwar andjohn Arnholz / ARTICLES a ( p

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