There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting at #5:
1. [173 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]
2. [152 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [140 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [83 Downloads] Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah) [blogged here]
5. [71 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
