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 #4 and #5:
1. [202 Downloads] Tax Shelters and Statutory Interpretation: A Much Needed Purposive Approach, by Shannon Weeks McCormack (UC-Davis) [blogged here]
2. [165 Downloads] The Aggregate-Plus Theory of Partnership Taxation, by Bradley T. Borden (Washburn) [blogged here]
3. [137 Downloads] Samuel Zell, the Chicago Tribune, and the Emergence of the S ESOP: Understanding the Tax Advantages and Disadvantages of S ESOPs, by Michael S. Knoll (Penn) [blogged here]
4. [89 Downloads] Limited Liability Companies as Exempt Organizations, by Bradley T. Borden (Washburn) [blogged here]
5. [80 Downloads] Portability of Exemptions, by Wendy C. Gerzog (Baltimore) [blogged here]
