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Full-Text Articles in Law
Ambiguity And Exceptions: Dissecting Cftc V. Monex Credit Co. And The Commodity Exchange Act To Explain Actual Delivery, William Knotts
Ambiguity And Exceptions: Dissecting Cftc V. Monex Credit Co. And The Commodity Exchange Act To Explain Actual Delivery, William Knotts
Mississippi College Law Review
“Leveraged trades” are transactions in which an investor borrows the capital to purchase or sell a commodity using the commodity itself as collateral. These transactions are vital to the health of commodities markets as they relate directly to market participation and liquidity, both essential components. A recent Ninth Circuit decision threatens these types of valuable transactions by adopting a narrow interpretation of a key exemption from the applicability of Commodity Exchange Act regulations. This Article will argue a broader interpretation is more consistent with the purpose behind the Commodity Exchange Act, recent Commodity Futures Trading Commission interpretations, and will better …
Defeating Rumpelstiltskin: Why The Temporary Provision That Excludes Student Loan Forgiveness From Gross Income Should Be Made Permanent, Josh Cohron
Mississippi College Law Review
Despite the advances in higher education that have been made in the United States over the years, there is still a crisis in this country concerning student debt and its fallout. One aspect of the student debt crisis that has the potential to loom over many individuals is the taxation of student debt forgiveness. Up until March 11, 2021, when all or part of one’s student debt was discharged, the amount was taxed as ordinary income for the year in which it was forgiven. Fortunately, on that date, the American Rescue Plan Act of 2021 was passed which included a …