This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list:
1. [185 Downloads] The Carried Interest Controversy: Let’s Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
2. [158 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. [127 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
4. [113 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
5. [78 Downloads] Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah) [blogged here]
