Taxing Private Equity Carried Interest Using an Incentive Stock Option Analogy





121 Harv. L. Rev. 846 (2008) | DOWNLOAD PDF | LEXIS NEXIS | WESTLAW



MORE FROM THIS ISSUE

ARTICLE: The Commander in Chief at the Lowest Ebb — Framing the Problem, Doctrine, and Original Understanding

NOTE: Defining the Reach of Heck v. Humphrey: Should the Favorable Termination Rule Apply to Individuals Who Lack Access to Habeas Corpus?

RECENT CASE: Fifth Circuit Holds that Plaintiffs Must Prove Loss Causation Before Being Certified as a Class. — Oscar Private Equity Investments v. Allegiance Telecom, Inc., 487 F.3d 261 (5th Cir. 2007).

RECENT CASE: D.C. Circuit Declines To Overturn Lower Court's Finding of Justiciablity in Tort Suit Brought by Indonesian Villagers. — Doe v. Exxon Mobil Corp., 473 F.3d 345 (D.C. Cir. 2007).

ESSAY: (Un)Covering Identity in Civil Rights and Poverty Law

RECENT CASE: New York Court of Appeals Holds that Shooting Victim's Statements to Responding Police Officer Were Not Testimonial. — People v. Nieves-Andino, 872 N.E.2d 1188 (N.Y. 2007).

RECENT CASE: D.C. Circuit Holds that FBI Search of Congressional Office Violated Speech or Debate Clause. — United States v. Rayburn House Office Building, 497 F.3d 654 (D.C. Cir. 2007), reh'g en banc denied, No. 06-3015, 2007 U.S. App. LEXIS 26295 (D.C. Cir. Nov. 9, 2007).

RECENT CASE: Sixth Circuit Denies Standing To Challenge Terrorist Surveillance Program. — ACLU v. NSA, 493 F.3d 644 (6th Cir. 2007).

RECENT CASE: Texas District Court Extends § 230 Immunity to Social Networking Sites. — Doe v. Myspace, Inc., 474 F. Supp. 2d 843 (W.D. Tex. 2007).

RECENT PUBLICATIONS: Recent Publications


Harvard Law Review
Gannett House
1511 Massachusetts Ave
Cambridge, MA 02138

Editorial Office:
617-495-7889
617-496-5053 (fax)

Business Office:
617-495-4650
617-495-2748 (fax)