1. Female Genital Mutilation Awareness, CFAB, London, 2014. Available free: http://www.safeandsecureinfo.com/fgm_awareness/fgm_read_section1.html Female Genital Mutilation: Recognising and Preventing FGM, Home Office, London, 2014. Available free: http://www
2. See generally Caginalp, Connors & Handler, The Mark-toMarket Rules of Section 475-An Update, 77 Tax Notes 961;Section 475 applies for taxable years "ending on or after December 31,1993