Harmon, Mary L.; Kleinbard, Edward D.; Potter, Clarissa C.; and Shashy, Abraham N.M. Jr.
"Tax Issues Raised by Financial Products: Shorts Against the Box, Collars, and Equity Derivatives,"
Journal of Civil Rights and Economic Development: Vol. 13
, Article 1.
Available at: http://scholarship.law.stjohns.edu/jcred/vol13/iss1/1