“Evolution of Safe Harbor Rules under Section 475,” (with Ann Singer) Derivatives & Financial Instruments, IBFD, Vol. 10, No. 3, May/June 2008, reproduced in Chartered Accountant Practice Journal, Vol. 24, Part 5, December 2008

This article by Viva Hammer explores the rule-making process by examining the original state objectives of the IRS and the Treasury Department. This article also examines industry input regarding the business and accounting practices of the taxpayers involves. Read the full text here or download here DFI 2008-7 MTM