TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, January 27, 2008

Top 5 Tax Paper Downloads

There is a lot of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #3, #4, and #5:

1.  [169 Downloads]  The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo)  [blogged here]

2.  [138 Downloads]  Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami)  [blogged here]

3.  [97 Downloads]  Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida)  [blogged here]

4.  [93 Downloads]  Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan)  [blogged here]

5.  [63 Downloads]  Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah)  [blogged here]

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