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Taxing Private Equity Carried Interest Using an Incentive Stock Option Analogy    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
[2006-48] Irb 996	[2006-48] IRB 996	Immigration and Refugee Board of Canada	Canada	circa 2006	CanLII		1
"Modeling the Conversion Decisions of Preferred Stock"	(2003) 58 Business Lawyer 587	Business Lawyer	United States	circa 2003	HeinOnline		1
46 Tax Lawyer 19	46 Tax Lawyer 19	Tax Lawyer	United States	circa 2003	HeinOnline		1
"Unpacking Backdating: Economic Analysis and Observations on the Stock Option Scandal"	(2007) 87 Boston University Law Review 561	Boston University Law Review	United States	circa 2007	HeinOnline / LexisNexis		2
"Qualified Dividends: Do They Avoid Double Taxation Or Do They Double Shareholders' Benefit?"	(2007) 56 DePaul Law Review 1139	DePaul Law Review	United States	circa 2007	HeinOnline / LexisNexis		1
"The Future Of Backdating Equity Options In The Wake Of Sec Executive Compensation Disclosure Rules"	(2007) 85 North Carolina Law Review 1194	North Carolina Law Review	United States	circa 2007	HeinOnline / LexisNexis		1
"Options Backdating, Tax Shelters, and Corporate Culture"	(2007) 26 Virginia Tax Review 1031	Virginia Tax Review	United States	circa 2007	HeinOnline / LexisNexis		1
"Agency Costs Of Venture Capitalist Control In Startups"	(2006) 81 New York University Law Review 967	New York University Law Review	United States	circa 2006	HeinOnline / LexisNexis		2
"Improving the Efficiency of the Angel Finance Market: A Proposal to Expand the Intermediary Role of Finders in the Private Capital Raising Setting"	(2005) 37 Arizona State Law Journal 861	Arizona State Law Journal	United States	circa 2005	HeinOnline / LexisNexis		1
"Is Equity Compensation Tax Advantaged?"	(2004) 84 Boston University Law Review 695	Boston University Law Review	United States	circa 2004	HeinOnline / LexisNexis		2
"Congress, Public Values, and the Financing of Private Choice"	(2004) 65 Ohio State Law Journal 853	Ohio State Law Journal	United States	circa 2004	HeinOnline / LexisNexis		1
"Private Lawmaking"	(2003) 64 Ohio State Law Journal 371	Ohio State Law Journal	United States	circa 2003	HeinOnline / LexisNexis		2
"Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock"	(2003) 116 Harvard Law Review 874	Harvard Law Review	United States	circa 2003	HeinOnline / LexisNexis		2
"Incentive Stock Options and the Alternative Minimum Tax: The Worst of Times"	(2002) 39 Harvard Journal on Legislation 337	Harvard Journal on Legislation	United States	circa 2002	HeinOnline / LexisNexis		1
24 Virginia Tax Review 263	24 Virginia Tax Review 263	Virginia Tax Review	United States	circa 2005	HeinOnline / LexisNexis		1
64 University of Chicago Law Review 567	64 University of Chicago Law Review 567	University of Chicago Law Review	United States	circa 2005	HeinOnline / LexisNexis		2
85 Georgetown Law Journal 71	85 Georgetown Law Journal 71	Georgetown Law Journal	United States	circa 2005	HeinOnline / LexisNexis		2
Beverly I Moran, Stargazing: The Alternative Minimum Tax for Individuals and Future Tax Reform	69 Oregon Law Review 223	Oregon Law Review	United States	circa 2005	HeinOnline / LexisNexis		2
"Coloring Outside the Lines: Examining Treasury's (Lack of) Compliance With Administrative Procedure Act Rulemaking Requirements"	82 Notre Dame Law Review 1727	Notre Dame Law Review	United States		HeinOnline / LexisNexis		2
"Deflation and the Income Tax"	(2006) 59 Tax Law Review 243	Tax Law Review	United States	circa 2006	HeinOnline / Westlaw		1
"A Positive Account Of The Realization Rule"	(2004) 57 Tax Law Review 355	Tax Law Review	United States	circa 2004	HeinOnline / Westlaw		2
"I Come Not To Praise The Corporate Income Tax, But To Save It"	(2003) 56 Tax Law Review 329	Tax Law Review	United States	circa 2003	HeinOnline / Westlaw		2
"Of Fruit And Trees: The Relationship Between Income And Wealth Taxes"	(2000) 53 Tax Law Review 587	Tax Law Review	United States	circa 2000	HeinOnline / Westlaw		1
47 Tax Law Review 247	47 Tax Law Review 247	Tax Law Review	United States	circa 2000	HeinOnline / Westlaw		1
48 Tax Law Review 69	48 Tax Law Review 69	Tax Law Review	United States		HeinOnline / Westlaw		2
47 Tax Law Review 287	47 Tax Law Review 287	Tax Law Review	United States	circa 2000	HeinOnline / Westlaw		1
"Tax and the Philosopher's Stone"	(2003) 89 Virginia Law Review 647	Virginia Law Review	United States	circa 2003	LexisNexis		2
"Economic Impact of Backdating of Executive Stock Options, The"	(2007) 105 Michigan Law Review 1597	Michigan Law Review	United States	1 Jan 2007	WorldLII		1
[2001-2] CB 191	[2001-2] CB 191			circa 2001			1
(2005-43) 2005-1 CB 1221	(2005-43) 2005-1 CB 1221			circa 2005			1
17 Idaho 1004	17 Idaho 1004		United States - Idaho	circa 2007			1
74 University of Missouri at Kansas City Law Review 335				circa 2007
D Gordon Smith, The Exit Structure of Venture Capital 53 University of California at Los Angeles Law Review 315
[1992-2] CB 48	[1992-2] CB 48			circa 1992			1
[2005-1] CB 274	[2005-1] CB 274			circa 2005			1
70 HR 3996	70 HR 3996		United Kingdom				1
53 University of California at Los Angeles Law Review 239
14 Idaho 1004	14 Idaho 1004		United States - Idaho				1
[1969-2] CB 163	[1969-2] CB 163			circa 1969			1
[1993-2] CB 343	[1993-2] CB 343			circa 1993			1