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14 J. Tax'n Fin. Products 1 (2016-2017)

handle is hein.journals/jrlfin14 and id is 1 raw text is: A Note From The Editors-In-Chief Mark H. Price and Jonhan ZInik COLUMN Current Developments By Drake Jenkins ARTICLES The Impact of the Current Expected Credit Loss Standard on Bad Debt Deductions By Fr nk Strong and Krs ty Woolf Are the Proposed Code Sec. 385 Regulations, Which Represent Significant Changes in Law, in Part, Impermissibly Retroactive? By Kristen M. Garry Potential Investment Tax Reform for Insurance Companies By Sam uelA. Mitchell An Overview of the Modernization of Derivatives Tax Act Discussion Draft By PaulJ Kunkel and Jonathan Z inik

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