Calvin H. Johnson

Calvin H. Johnson. “Annex and Errata on Ceiling on Interest Deductions.” In 177 Tax Notes Federal, Page 1251 (November 28, 2022). View online.

Calvin H. Johnson. “Interest Ceiling Must be Adjusted Basis Times Interest Rate.” In 176 Tax Notes Federal, Page 1987 (September 26, 2022). View online.

Calvin H. Johnson. “Cut Off the Equity Funds.” In 176 Tax Notes Federal, Page 1601 (September 5, 2022). View online.

Calvin H. Johnson. “Altera’s Bonkers Accounting: Stock Compensation is Really a Cost.” In 161 TAX NOTES 339, (October 15, 2018). View online.

Calvin H. Johnson. “Choice of Entity by Reason of Tax Rates.” In 158 TAX NOTES 1641, (March 19, 2018). View online.

Calvin H. Johnson. “Wasting $2.4 Trillion on No-Growth Capital.” In 158 TAX NOTES 909, (February 12, 2018). View online.

Calvin H. Johnson, "Impost Begat Convention:" Albany and New York Confront the Ratification of the Constitution, , 8 ALBANY L. REV. 1489 (2017) (January 1, 2018). View Online

Calvin H. Johnson. “Winter is Coming: Tax Policy in the Coming Bitter Hard Times.” In 157 TAX NOTES, Page 851 (November 6, 2017). Review of Robert J. Gordon The Rise and Fall of American Growth (Princeton University Press 2016), , ..

Calvin H. Johnson. “A Conceptual Framework for Capital Gain.” In 20 Florida Tax Review, Page 664 (October 4, 2017). View online.

Calvin H. Johnson. “Gain Realized in Life Should Not Disappear by a Sep-Up in Basis.” In 156 Tax Notes, Page 1305 (September 4, 2017). View online.

Calvin H. Johnson. “Step-Up at Death but Not for Income,.” In 156 Tax Notes, Page 1023 (August 21, 2017). View online.

Calvin H. Johnson. “Cut Negative Tax Out of Step-Up in Basis.” In 156 Tax Notes, Page 741 (August 7, 2017). View online.

Calvin H. Johnson. “Transition to Territoriality Without Plunder: A $725 Billion Tax.” In 154 Tax Notes, Page 1135 (May 4, 2017). View online.

Calvin H. Johnson. “Why our Constitution Should Not be Adopted? Review of Michael Klarman, The Framers' Coup.” In Balkinization Blog, (April 16, 2017). View online.

Calvin H. Johnson, FASB and Guarantees of Variable Interest Entities, Tax Notes, January 23, 2017 at 479.

Calvin H. Johnson, Where’s the Rest of Me?: Ryan’s Republican Wish List, 152 Tax Notes 105 (July 4, 2016).

Calvin H. Johnson, Organizational Capital: A Comment to Professor Kahng, 67 Florida Law Review Forum 54 (2015).

Calvin H. Johnson, When ‘Simplification’ is a Trojan Horse for Great Harm, 147 Tax Notes 565 (May 4, 2015).

Calvin H. Johnson, Repatriation Tax: Are We Chamberlain or Churchill?, 144 Tax Notes 1459 (September 22, 2014).

Calvin H. Johnson, Horse Losses and Other Pleasures, Tax Notes, March 31, 2014, at 1443.