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11 J. Tax'n Fin. Products 1 (2013-2014)

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Volume 11 Issue 1 2013
ontents

ARTICLES

IRS Industry Director Directive
on Insurance Company Deductions
for Partial Worthlessness of Eligible Securities
Under Code Sec. 166
By Frank Strong andJonathan August

5F

The Tax Consequences of Selling, Purchasing
and Using State Income Tax Credits
By Denise Schwieger and Sam Chen
Italian Financial Transaction Tax
By Vittorio Salvadori di Wiesenhoff and Roberto Egori                   .   )L
Cost Basis Reporting and Short Sales-
Ambiguities in the Substantive Rules
By Dale S. Collinson                                                  39

CONFERENCES

47

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