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9 J. Tax'n Fin. Products 1 (2010-2011)

handle is hein.journals/jrlfin9 and id is 1 raw text is: L SUSTAINABLE Certified Fiber Sourcing FORESTRYW INITIATIVE www,sfiprogram.org CCH Journals and Newsletters L .. Email Alert for the Current Issue Sign Up Here... CCHGroup.com/Email/Journals Volume 9 Issue 1 2010 COLUMNS Current Federal Tax Developments By Raj Tanden and Gabriel D. Grossman ARTICLES The Confusing Case of Unamortized Debt Issuance Costs in Debt-for-Debt Exchanges By Richard G. Larkins and Hubert C. Raglan Chinese Tax Rule on Losses from Financial-Derivative Trading By Yang Yang Book-Driven Adjustments to Tax Accounting Methods: Fact or Formula? ByJames L. Atkinson The Uncertain Scope of Code Sec. 1234A-Cancellation of Insurance Contracts and Other Straws in the Wind By Dale S. Collinson

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