There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
1. [668 Downloads] Nine Bean-Rows LLC: Using the Limited Liability Company to Hold Vacation Homes and Other Personal-Use Property, by J. William Callison (Faegre & Benson, Denver)
2. [440 Downloads] Offshore Accounts: Insider’s Summary of FATCA and its Potential Future, by J. Richard (Dick) Harvey (Villanova)
3. [181 Downloads] FLP Loss, but Crummey Win, by Wendy C. Gerzog (Baltimore)
4. [146 Downloads] Asset and Business Valuation in Estate Tax Cases: The Role of the Courts, by Mark Jackson, Sonja Pippin & Jeffrey Wong (all of the University of Nevada, Reno)
5. [115 Downloads] Social Security Benefits: Windfall Elimination Provision, by Francine J. Lipman (UNLV) & James E. Williamson (San Diego State University, College of Business Administration)
