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7 J. Tax'n Fin. Products 1 (2008-2009)

handle is hein.journals/jrlfin7 and id is 1 raw text is: journal of ~O~flV tiID JTi A/wO C JOF JDUO[ Volume 7 Issue 1 2008 irztent COLUMNS Current Federal Tax Developments By William R. Pomierski 5 ARTICLES Kentucky v. Davis and the Future of Municipal Bonds By Benedict Cabaltica JiL- Are Credit Default Swaps Really Swaps or Options for Tax Purposes? An Economics-Based Approach By Kevinf Liss Taxation of Exchange-Traded Funds and Similar Products By Joseph A. Riley, Aj. Alex Gelinas and Deanna Flores Safe Harbor or No Safe Harbor: A First Look at the Mark-to-Market Safe Harbor Regulations By Richard G. Larkins, Kyle H. Klein andjasperj Nzedu

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