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62 Tax Law. [i] (2008-2009)

handle is hein.journals/txlr62 and id is 1 raw text is: a -tie L /e6 I VOL. 62, IN r 2 10. 1 -Fall 2008 CONTENTS ARTICLES The Proper Tax Treatment of the Transfer of a Compensatory Partnership Interest D ouglas A . Kahn .................................................................................... 1 COBRA Strikes Back: Anatomy of a Tax Shelter Karen C. Burke and Grayson M.P McCouch ............................................ 59 Taxation of Supernormal Returns David Elkins and Christopher H. Hanna ................................................ 93 Determining the Character of Section 357(c) Gain Fred B . B row n ......................................................................................... 117 The Protection of Taxpayer's Federal Tax Return Information in the Internet Age-Is Tax Return Information Being Afforded Proper Confidentiality and Privacy Protections? Agnes G esiko ............................................................................................ 175 Taxing Tenure: An Examination of How the Federal Insurance Contribution Act (FICA) Has Been Applied to Tenure Buyouts N icole O cchuizzo ..................................................................................... 189 Service Collection Abuse of Discretion: What is the Appropriate Standard of Review and Scope of the Record in Collection Due Process Appeals? N ick A . Z otos .......................................................................................... 223 COMMENT Finding the Right Balance: A Critical Analysis of the Major Proposals to Reform the Taxation of Carried Interests in Private Equity Christopher W Livingston ........................................................................ 241 V !