Calvin H Johnson
- John T. Kipp Chair Emeritus in Corporate and Business Law
Calvin H Johnson: Publications
Search Publications
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Annex and Errata on Ceiling on Interest Deductions
Tax Notes Federal
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Interest Ceiling Must be Adjusted Basis Times Interest Rate
Tax Notes Federal
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Cut Off the Equity Funds
Tax Notes Federal
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Altera’s Bonkers Accounting: Stock Compensation is Really a Cost
161 TAX NOTES 339
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Choice of Entity by Reason of Tax Rates
158 TAX NOTES 1641
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Wasting $2.4 Trillion on No-Growth Capital
158 TAX NOTES 909
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'Impost Begat Convention:' Albany and New York Confront the Ratification of the Constitution
8 ALBANY L. REV. 1489 (2017)
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review
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A Conceptual Framework for Capital Gain
Florida Tax Review
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Step-Up at Death but Not for Income,
Tax Notes
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Cut Negative Tax Out of Step-Up in Basis
Tax Notes
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review
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Organizational Capital: A Comment to Professor Kahng
Florida Law Review Forum
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Horse Losses and Other Pleasures
Tax Notes
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Small Business Inventory Expensing
Tax Notes
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Don't Let Capital Accounts Go Negative
Tax Notes
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Guns, Virtuous History and Internet Searches
National Law Journal
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contribution
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Omnibus Capitalization Proposals
Tax Notes
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Capitalize Costs of Software Development
Tax Notes
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Percentage Depletion of Imaginary Costs
Tax Notes
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Taxation of the Really Big House
Tax Notes
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Why Do Venture Capital Funds Burn Research and Development Deductions?
Virginia Tax Review
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Taxing the Consumption of Capital Gains
Virginia Tax Review
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Closing Deferred Revenue
Tax Notes
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End Tax-Free Monetization of Wealth
Tax Notes
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Really Cool Stuff: Digital Searches into the Constitutional Period
Constitutional Commentary
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contribution
Income Tax Cases
Encyclopedia of the Supreme Court of the United States
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Repeal Tax Exemption for Municipal Bounds
Tax Notes,
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Expensing for Extraordinary Returns
Tax Notes,
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The Four Good Dissenters in Pollock
Supreme Court History
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Was it Lost?: Personal Deductions Under Tax Reform
SMU Law Review
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review
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book
Righteous Anger at the Wicked States: The Meaning of the Founders' Constitution
New York: Cambridge University Press
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The Dubious Enumerated Power Doctrine
Constitutional Commentary
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The Panda's Thumb: The Modest and Mercantilist Original Meaning of the Commerce Clause
William & Mary Bill of Rights Journal
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Homage to Clio: The Historical Continuity from the Articles of Confederation into the Constitution
Constitutional Commentary
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The Disloyalty of Stock and Stock Option Compensation
Connecticut Insurance Law Journal
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Fixing the Constitutional Absurdity of the Apportionment of Direct Tax
Constitutional Commentary
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Point/Counterpoint: A Fool or a Fox? The Clearly Erroneous One-Year Rule
ABA Section of Taxation Newsletter
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Washington's Residency
Constitutional Commentary
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Stock Compensation: The Most Expensive Way to Pay Future Cash
SMU Law Review 423 (1999). [Reprinted in 85 Tax Notes
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Apportionment of Direct Taxes: The Foul-up in the Core of the Constitution
William & Mary Bill of Rights Journal
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The Constitutional Meaning of 'Apportionment of Direct Taxes'
Tax Notes 591 (1998). [Reprinted in 15 State Tax Notes
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Corporate Tax Shelters, 1997 and 1998
Tax Notes
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Shifting Burden of Proof Won't Help IRS
Dallas Morning News
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Accounting in Favor of Investors
Cardozo Law Review
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Equity Premium Puzzle [Correspondence]
Journal of Economic Perspectives
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Why Is Stock So Bloody Profitable?
Tax Notes
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Conversations From the Warren Buffet Symposium
Cardozo Law Review
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Taxing the Income From Writing Options
Tax Notes
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What's a Tax Shelter?
Tax Notes
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Stock Options Aren't "Free" Compensation
Los Angeles Times
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Professor Johnson Replies to FASB
Tax Notes
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Commentary: Deferring Tax Losses With an Expanded § 1211
Tax Law Review
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Once More into the Mass Assets
Tax Notes
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An Interview With Calvin Johnson
Tax Notes
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The Argument Over Newark Morning Ledger
Tax Notes
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The Consumption of Capital Gains
Tax Notes
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The Undertaxation of Holding Gains
Tax Notes
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Play Money Basis: When is Nonrecourse Liability a Valid Cost?
Virginia Tax Review
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Sowing Mass Confusion
Tax Notes
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The Legitimacy of Basis from a Corporation's Own Stock
American Journal of Tax Policy
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Seventeen Culls from Capital Gains
Tax Notes
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The Front End of the Crane Rule
Tax Notes
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Why Have Anti-Tax Shelter Legislation?
Texas Law Review
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contribution
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General Overview of the 1986 Tax Reform Act
Continuing Education Outline Presented at the Tax Reform Act for Non-Specialists Conference
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contribution
Financial Impact of the 1986 Act of Real Estate Investments--A View from the Spreadsheets
Federal Taxation of Real Estate Transactions Conference
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Is an Interest Deduction Inevitable?
Virginia Tax Review
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Lawyer, Make it Skimmable!
Texas Bar Journal 954 (1985). [Reprinted in 58 New York State Bar Journal
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Error in the Name of Interest
Tax Notes
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contribution
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Silk Purses from a Sow's Ear: Cost Free Liabilities Under the Income Tax
American Journal Tax Policy
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Tax Models for Nonprorata Shareholder Contributions
Virginia Taxation Review
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contribution
Workshop on Evaluating Tax Shelters
31st Annual Taxation Conference
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Tax Shelter Gain: The Mismatch of Debt and Supply Side Depreciation
Texas Law Review
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Still More on Thor
Tax Notes
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Stock Compensation Under Section 83: A Reassessment
University of Southern California Law Center Thirty-Second Tax Institute: Major Tax Planning for 1980
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The Case for Taxing Fringe Benefits
Tax Notes
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Tax Models for Nonrecourse Employee Liability
Tax Law Review
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