There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with the #5 paper returning to the list:
1. [478 Downloads] 2010 Federal Tax Update, by Samuel A. Donaldson (U. Washington)
2. [326 Downloads] Oy Yes, the Healthcare Penalty is Unconstitutional, by Steven J. Willis (Florida) & Nakku Chung (J.D. 2010, Florida)
3. [284 Downloads] High Volatility, Negative Correlation, Roth IRA Conversions, and the Codified Economic Substance Doctrine, by Gregg D. Polsky (North Carolina)
4. [242 Downloads] Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule?, by Howard Abrams (Emory)
5. [162 Downloads] Schedule UTP Guidance – Initial Observations, by J. Richard (Dick) Harvey (Villanova)
