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VENEZUELA

– Bank of South, 7 nations reach agreement on new regional development bank, 92:1182

VIEWPOINTS

– ARRA contains tax provisions specific to financial institutions, 92:902
– Fair value accounting, “inactive” market presents challenges, 92:593
– Foreclosure, tax consequences must be considered, 92:522
– Housing, amidst historic recession, glimmers of hope appear in market, 92:1183
– Mortgage data show CRA not guilty of causing financial crisis, 92:296; CRA critic Wallison responds to Traiger & Hinkley study, 92:296
– Preemption, Pres. Obama executive order could expose banks to state regulation, 92:1293
– Tax havens

– – Pending abuse prevention measure would wrongly blacklist cooperating countries, 92:772
– – Ten last-minute things to keep in mind as offshore amnesty deadline nears, 93:661

– Taxation

– – Deductions for worthless stock of financial institutions, 92:1399
– – FBAR, revised version of form leads to additional guidance from IRS, 92:1505
– – Foreign lenders, IRS memo on engagement in U.S. trade or business stands on shaky authority and demonstrates need for formal published guidance, 93:755
– – Ordinary treatment for Fannie Mae and Freddie Mac preferred stock, 92:1079

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