Calvin H. Johnson

Calvin H. Johnson: Publications

• article

  Annex and Errata on Ceiling on Interest Deductions

  Tax Notes Federal

  Authors:

  November 28, 2022

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• article

  Interest Ceiling Must be Adjusted Basis Times Interest Rate

  Tax Notes Federal

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  September 26, 2022

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• article

  Cut Off the Equity Funds

  Tax Notes Federal

  Authors:

  September 5, 2022

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• article

  Altera’s Bonkers Accounting: Stock Compensation is Really a Cost

  161 TAX NOTES 339

  Authors:

  October 15, 2018

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• article

  Choice of Entity by Reason of Tax Rates

  158 TAX NOTES 1641

  Authors:

  March 19, 2018

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• article

  Wasting $2.4 Trillion on No-Growth Capital

  158 TAX NOTES 909

  Authors:

  February 12, 2018

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• article

  'Impost Begat Convention:' Albany and New York Confront the Ratification of the Constitution

  8 ALBANY L. REV. 1489 (2017)

  Authors:

  January 1, 2018

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• review

  Winter is Coming: Tax Policy in the Coming Bitter Hard Times

  TAX NOTES

  Authors:

  November 6, 2017

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• article

  A Conceptual Framework for Capital Gain

  Florida Tax Review

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  October 4, 2017

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• article

  Gain Realized in Life Should Not Disappear by a Sep-Up in Basis

  Tax Notes

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  September 4, 2017

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• article

  Step-Up at Death but Not for Income,

  Tax Notes

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  August 21, 2017

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• article

  Cut Negative Tax Out of Step-Up in Basis

  Tax Notes

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  August 7, 2017

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• article

  Transition to Territoriality Without Plunder: A $725 Billion Tax

  Tax Notes

  Authors:

  May 4, 2017

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• review

  Why our Constitution Should Not be Adopted? Review of Michael Klarman, The Framers' Coup

  Balkinization Blog

  Authors:

  April 16, 2017

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• article

  FASB and Guarantees of Variable Interest Entities

  Tax Notes

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  January 23, 2017

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• article

  Where’s the Rest of Me?: Ryan’s Republican Wish List,

  Authors:

  July 4, 2016

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• article

  Organizational Capital: A Comment to Professor Kahng

  Florida Law Review Forum

  Authors:

  2015

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• article

  When ‘Simplification’ is a Trojan Horse for Great Harm

  Authors:

  May 4, 2015

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• article

  Repatriation Tax: Are We Chamberlain or Churchill?

  Authors:

  September 22, 2014

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• article

  Horse Losses and Other Pleasures

  Tax Notes

  Authors:

  March 31, 2014

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• article

  First Do No Harm: The Senate Staff Discussion on Cost Recovery

  Authors:

  February 3, 2014

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• article

  Ending Reliance on Opinions of the Taxpayer’s Own Lawyer

  Tax Notes

  Authors:

  2013

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• article

  Ending Reliance on Tax Opinions of the Taxpayer’s Own Lawyer

  Tax Notes

  Authors:

  2013

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• article

  We Don't Need No Stinkin' VAT

  Authors:

  April 29, 2013

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• article

  Measure Tax Expenditures from Baseline of Internal Rate of Return

  Authors:

  April 15, 2013

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• article

  Profits from Tax Evasion Under the Midco Transaction

  Authors:

  March 25, 2013

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• article

  The Shelf Project: Revenue-Raising Projects That Defend the Tax Base

  Tax Notes

  Authors:

  2012

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• article

  Settle Withholding by Dollars, Not Control

  Tax Notes

  Authors:

  2012

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• article

  Extend the Tax Life for Acquired Intangibles to 75 Years

  Authors:

  May 21, 2012

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• article

  Partnership Allocations from Nickel-on-the-Dollar Substance

  Authors:

  February 13, 2012

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• article

  Recognizing Built-in Gain on Contribution to a Partnership

  Authors:

  November 14, 2011

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• article

  Payout by Charities Over 50 Years

  Authors:

  September 12, 2011

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• article

  Passing Estate Tax Values Through the Eye of a Needle

  Authors:

  Calvin H. Johnson, Joseph M. Dodge

  August 29, 2011

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• article

  Taxing GE and Other Masters of the Universe

  Authors:

  July 11, 2011

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• article

  Corporate Meltdowns and the Deduction of Credit-Risk Interest

  Tax Notes

  Authors:

  May 2, 2011

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• article

  Fixing the Double Deduction From Carried Interest

  Tax Notes

  Authors:

  April 11, 2011

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• article

  End Tax Floats by Taxing Receivables or Deferring Payables

  Tax Notes

  Authors:

  December 13, 2010

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• article

  The Fiscal Commission Has Forgotten Its Role

  Tax Notes

  Authors:

  November 22, 2010

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• article

  Small Business Inventory Expensing

  Tax Notes

  Authors:

  November 1, 2010

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• article

  No Deductions for Tax Planning and Controversy Costs

  Tax Notes

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  October 18, 2010

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• article

  Don't Let Capital Accounts Go Negative

  Tax Notes

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  October 4, 2010

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• article

  Repeal Roth Retirement Plans to Increase National Savings

  Tax Notes

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  August 16, 2010

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• article

  Ain't Charity: Disallowing Deductions for Kept Resources

  Tax Notes

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  August 2, 2010

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• article

  UBIT to the Defense! ESOPs and Government Entities

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  July 19, 2010

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• article

  How to Raise $1 Trillion Without a VAT or a Rate Hike

  Tax Notes

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  July 5, 2010

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• article

  Corporate Distributions From Earnings and Beyond

  Tax Notes

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  May 17, 2010

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• article

  Common Trust Funds: The Living Fossil of Passthroughs

  Tax Notes

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  April 5, 2010

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• article

  'Contributions to Capital' From Nonowners

  Tax Notes

  Authors:

  March 1, 2010

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• article

  Guns, Virtuous History and Internet Searches

  National Law Journal

  Authors:

  March 1, 2010

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• contribution

  Forty Years of Change, One Constant: Tax Analysts

  Authors:

  2010

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• article

  Taxing the Publically Traded Stock in a Corporate Acquisition

  Tax Notes

  Authors:

  September 28, 2009

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• article

  Omnibus Capitalization Proposals

  Tax Notes

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  September 14, 2009

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• article

  Simplification by Repeal of the One-Year Rule for Prepayments

  Tax Notes

  Authors:

  August 24, 2009

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• article

  An Employer-Level Proxy Tax on Fringe Benefits

  Tax Notes

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  April 27, 2009

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• article

  Capitalize Costs of Software Development

  Tax Notes

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  April 10, 2009

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• article

  Percentage Depletion of Imaginary Costs

  Tax Notes

  Authors:

  March 30, 2009

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• article

  Codification of General Disallowance of Artificial Losses

  Tax Notes

  Authors:

  Calvin H. Johnson, Lawrence Zelenak

  March 16, 2009

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• article

  Taxation of the Really Big House

  Tax Notes

  Authors:

  February 16, 2009

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• article

  Why Do Venture Capital Funds Burn Research and Development Deductions?

  Virginia Tax Review

  Authors:

  2009

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• article

  States Rights? What States' Rights?: Implying Limitations on the Federal Government from the Overall Design

  Buffalo Law Review

  Authors:

  2009

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• article

  Taxing the Consumption of Capital Gains

  Virginia Tax Review

  Authors:

  2009

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• article

  The Effective Tax Ration and the Undertaxation of Intangibles

  Tax Notes

  Authors:

  December 15, 2008

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• article

  Elephant in the Parlor: Repeal of Step-up in Basis at Death

  Tax Notes

  Authors:

  December 8, 2008

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• article

  Closing Deferred Revenue

  Tax Notes

  Authors:

  November 28, 2008

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• article

  Impose Capital Gains Tax on Like-Kind Exchanges

  Tax Notes

  Authors:

  October 27, 2008

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• article

  Wash Sales with Replacement by Related Parties

  Tax Notes

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  September 29, 2008

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• article

  Amended Returns--Imposing a Duty to Correct Material Mistakes

  Tax Notes

  Authors:

  September 8, 2008

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• article

  Deferred Payment Sales: Change the Basis and Character Rules

  Tax Notes

  Authors:

  July 14, 2008

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• article

  End Tax-Free Monetization of Wealth

  Tax Notes

  Authors:

  June 30, 2008

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• article

  Pretty Cruddy Investments Brought to You by Stimulus Depreciation

  Tax Notes,

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  February 11, 2008

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• article

  Sale of Goodwill and Other Intangibles as Ordinary Income

  Tax Notes,

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  January 14, 2008

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• article

  Really Cool Stuff: Digital Searches into the Constitutional Period

  Constitutional Commentary

  Authors:

  2008

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• contribution

  Income Tax Cases

  Encyclopedia of the Supreme Court of the United States

  Authors:

  2008

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• article

  Repeal Tax Exemption for Municipal Bounds

  Tax Notes,

  Authors:

  December 24, 2007

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• article

  The Shelf Project: Revenue Raising Projects that Defend the Tax Base

  Tax Notes

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  December 10, 2007

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• article

  Replace the Corporate Tax with a Market Capitalization Tax

  Tax Notes,

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  December 10, 2007

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• article

  Expensing for Extraordinary Returns

  Tax Notes,

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  October 22, 2007

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• article

  The Four Good Dissenters in Pollock

  Supreme Court History

  Authors:

  2007

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• article

  Tax Incentives Are Always the Wrong Way to Go

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  March 27, 2006

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• article

  Was it Lost?: Personal Deductions Under Tax Reform

  SMU Law Review

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  2006

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• article

  Tales from the KPMG's Skunk Works: The Basis-Shift or Defective-Redemption Shelter

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  July 25, 2005

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• review

  Can the IRS be Well-Liked?: Rossotti's Many Unhappy Returns

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  July 4, 2005

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• book

  Righteous Anger at the Wicked States: The Meaning of the Founders' Constitution

  New York: Cambridge University Press

  Authors:

  2005

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• article

  The Dubious Enumerated Power Doctrine

  Constitutional Commentary

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  2005

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• article

  The Panda's Thumb: The Modest and Mercantilist Original Meaning of the Commerce Clause

  William & Mary Bill of Rights Journal

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  2004

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• article

  Will Bush's Tax Plans Be Good for Bastrop County?

  Tax Notes

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  2004

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• article

  Homage to Clio: The Historical Continuity from the Articles of Confederation into the Constitution

  Constitutional Commentary

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  2003-2004

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• article

  The Disloyalty of Stock and Stock Option Compensation

  Connecticut Insurance Law Journal

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  2004

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• article

  Fixing the Constitutional Absurdity of the Apportionment of Direct Tax

  Constitutional Commentary

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  2004

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• article

  The Incredible Shrinking Domain of Corporate Stock

  Tax Notes

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  2004

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• article

  Barbie Dolls in the Archeological Dig: Professor Johnson Responds

  Tax Notes

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  2003

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• article

  Depreciation Policy During Carnival: The New 50 Percent Bonus Depreciation

  Tax Notes

  Authors:

  2003

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• article

  Point/Counterpoint: A Fool or a Fox? The Clearly Erroneous One-Year Rule

  ABA Section of Taxation Newsletter

  Authors:

  Winter 2003

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• article

  Current and Quotable: Requiring Inventory Accounting for Rotable Spare Parts, Letter to IRS Office of Associate Chief Counsel, June 13, 2003

  Tax Notes

  Authors:

  2003

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• article

  Stock and Stock-Option Compensation: A Bad Idea

  Authors:

  2003

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• article

  Current and Quotable: Tax Profs Urge SEC to Take Tough Stance on Auditor Independence

  Tax Notes

  Authors:

  Calvin H. Johnson, Linda Beale & Elena Marty-Nelson

  2003

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• article

  The Bush 35-Percent Flat Tax on Distributions from Public Corporations

  Tax Notes

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  2003

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• article

  A Thermometer for the Tax System: The Overall Health of the Tax System as Measured by Implicit Tax

  SMU Law Review

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  2003

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• article

  Destroying Tax Base: The Proposed INDOPCO Regulations

  Tax Notes

  Authors:

  2003

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• article

  Washington's Residency

  Constitutional Commentary

  Authors:

  2001

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• article

  Stock Compensation: The Most Expensive Way to Pay Future Cash

  SMU Law Review 423 (1999). [Reprinted in 85 Tax Notes

  Authors:

  1999

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• article

  Using GAAP Instead of Tax Accounting Is a Bad Idea

  Tax Notes

  Authors:

  1999

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• article

  Apportionment of Direct Taxes: The Foul-up in the Core of the Constitution

  William & Mary Bill of Rights Journal

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  1998

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• article

  The Constitutional Meaning of 'Apportionment of Direct Taxes'

  Tax Notes 591 (1998). [Reprinted in 15 State Tax Notes

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  1998

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• article

  Corporate Tax Shelters, 1997 and 1998

  Tax Notes

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  1998

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• article

  Simplification: Replacement of the Section 68 Limitation on Itemized Deductions

  Tax Notes

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  1998

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• article

  Shifting Burden of Proof Won't Help IRS

  Dallas Morning News

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  Nov. 14, 1997

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• article

  Point/Counterpoint: Singing Reason: The Case for Excluding Entity-Level Debt from the Basis of Limited Liability Owners [debate]

  Authors:

  1997

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• article

  Accounting in Favor of Investors

  Cardozo Law Review

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  1997

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• article

  Current and Quotable: IRS Restructuring: Burden of Proof vs. Burden of Persuasion

  Tax Notes

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  1997

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• article

  Equity Premium Puzzle [Correspondence]

  Journal of Economic Perspectives

  Authors:

  1997

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• article

  A Full and Faithful Marriage: The Substantially-All-the-Properties Requirements in a Corporate Reorganization

  Tax Lawyer

  Authors:

  1997

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• article

  The Roads Not Traveled: Professor Johnson Responds

  Tax Notes

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  1997

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• article

  Simplification: Replace the Personal Exemptions Phaseout Bubble

  Tax Notes

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  1997

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• article

  Snarling for the Cameras: Hostility and Takeover Expense Deductions

  Tax Notes

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  1997

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• article

  Time to Get Out of the Pool: Pooling Method for Acquisitions

  Tax Notes

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  1997

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• article

  Why Is Stock So Bloody Profitable?

  Tax Notes

  Authors:

  1997

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• article

  Conversations From the Warren Buffet Symposium

  Cardozo Law Review

  Authors:

  Robert W. Hamilton, Henry T C Hu, Calvin H. Johnson, et al.

  1997

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• article

  Federal Circuit Plays Dirty Pool With Inventory Accounting

  Tax Notes

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  1996

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• article

  Taxing the Income From Writing Options

  Tax Notes

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  1996

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• article

  Inefficiency Does Not Drive Out Inequity: Market Equilibrium & Tax Shelters

  Tax Notes

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  1996

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• article

  Current & Quotable: Consumption vs. Wage Tax

  Tax Notes

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  1995

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• article

  What's a Tax Shelter?

  Tax Notes

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  1995

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• article

  Three Errors in the Neutral Cost Recovery System

  Tax Notes

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  1995

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• article

  The Illegitimate "Earned" Requirement in Tax and Nontax Accounting

  Tax Law Review

  Authors:

  1995

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• article

  Stock Options Aren't "Free" Compensation

  Los Angeles Times

  Authors:

  Apr. 8, 1994

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• article

  Capitalization After the Government's Big Win in INDOPCO

  Tax Notes

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  1994

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• article

  Stealing the Company With Free Stock Options: The Furor Over Accounting Standards

  Tax Notes

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  1994

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• article

  Stealing the Company With Free Stock Options: The Furor Over Accounting Standards

  Tax Notes

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  1994

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• article

  Professor Johnson Replies to FASB

  Tax Notes

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  1994

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• article

  Profs Discuss Bleak and Explosive World of New Financial Products

  Tax Notes

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  1994

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• article

  Commentary: Deferring Tax Losses With an Expanded § 1211

  Tax Law Review

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  1993

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• article

  Current & Quotable: Amortization of Intangibles: Impact of Seller Tax

  Tax Notes

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  1993

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• article

  Once More into the Mass Assets

  Tax Notes

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  1993

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• article

  An Interview With Calvin Johnson

  Tax Notes

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  1993

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• article

  Component Depreciation for the Purchase of Businesses

  Tax Notes

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  1993

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• article

  Current & Quotable: Effective Tax Rates on High-Goodwill Takeovers Under House and Senate Bills

  Tax Notes

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  1993

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• article

  The Private Advantage of Money-Losing Investments Under Cut-Rate Capital Gains [pts. 1 & 2]

  Authors:

  1992

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• article

  The Argument Over Newark Morning Ledger

  Tax Notes

  Authors:

  1992

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• article

  Carryover Does Not Explain Issuer's FMV Basis

  Tax Notes

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  1992

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• article

  The Consumption of Capital Gains

  Tax Notes

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  1992

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• article

  Expenses Paid With Stock are Legitimate Expense

  Tax Notes

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  1992

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• article

  The Undertaxation of Holding Gains

  Tax Notes

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  1992

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• article

  The Mass Asset Rule is Not the Blob That Ate Los Angeles

  Tax Notes

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  1992

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• article

  The Mass Asset Rule Reflects Income and Amortization Does Not

  Tax Notes

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  1992

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• article

  Newark Morning Ledger: Intangibles are Not Amortizable

  Tax Notes

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  1992

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• article

  Play Money Basis: When is Nonrecourse Liability a Valid Cost?

  Virginia Tax Review

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  1992

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• article

  Sowing Mass Confusion

  Tax Notes

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  1992

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• article

  Integration Discussion Highlights AALS Meeting in San Antonio

  Tax Notes

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  1992

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• article

  The Expenditures Incurred by the Target Corporation in an Acquisitive Reorganization are Dividends to the Shareholders: (Pssst, Don't Tell the Supreme Court)

  Tax Notes

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  1991

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• article

  The Legitimacy of Basis from a Corporation's Own Stock

  American Journal of Tax Policy

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  1991

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• article

  Khan Depreciation and the Mintax Baseline in Accounting for Government Costs

  Tax Notes

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  1991

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• article

  Professor Defends the Passive Activity Concept

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  April 1, 1990

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• article

  Current and Quotable: Incentive to Distribute Earnings is Key to Corporate Integration

  Tax Notes

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  1990

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• article

  Zarin and the Income Tax Benefit Rule: Tax Models for Gambling Loses and the Forgiveness of Gambling Debts

  Tax Law Review

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  1990

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• article

  Seeking Shelter:Opportunity Lost in Pleasant Summit

  Tax Notes

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  1990

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• article

  Seventeen Culls from Capital Gains

  Tax Notes

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  1990

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• article

  Current and Quotable: Capital Gains and Deadwood: Section 301 (c)(3)

  Tax Notes

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  1990

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• article

  The Front End of the Crane Rule

  Tax Notes

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  1990

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• article

  Soft Money Investing Under the Income Tax

  Authors:

  1989

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• article

  Why Have Anti-Tax Shelter Legislation?

  Texas Law Review

  Authors:

  1989

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• article

  "True and Correct": Standards for Tax Returns Reporting

  Tax Notes

  Authors:

  1989

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• contribution

  Review of the Civil Penalty Provisions Contained in the Internal Revenue Code: Hearings on Civil Tax Penalties before Subcommittee on Oversight of the House Ways and Means Committee

  Authors:

  1989

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• contribution

  General Overview of the 1986 Tax Reform Act

  Continuing Education Outline Presented at the Tax Reform Act for Non-Specialists Conference

  Authors:

  1987

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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

  Authors:

  1987

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• article

  Financial Impact of the 1986 Tax Reform Act on Real Estate: A View from the Spreadsheets

  Tax Notes

  Authors:

  1987

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• article

  Current and Quotable: Johnson Says IRS Should Develop Different Approach to Settle Tax Shelter Cases

  Tax Notes

  Authors:

  1987

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• article

  Is an Interest Deduction Inevitable?

  Virginia Tax Review

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  1986

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• article

  Deduction of Nonprorata Shareholder Contributions Is a Violation of the Principles of Taxation

  Tax Notes

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  1986

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• article

  Tax Return Positions in Contempt of Civil Penalties

  Tax Notes

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  1986

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• article

  Lawyer, Make it Skimmable!

  Texas Bar Journal 954 (1985). [Reprinted in 58 New York State Bar Journal

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  1986

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• article

  Error in the Name of Interest

  Tax Notes

  Authors:

  1986

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• article

  Current & Quotable: Johnson Urges Tightening Regulations Under Section 404(a)(5)

  Tax Notes

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  1985

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• contribution

  Tax Treatment of Imputed Interest on Deferred Payment Sales of Property: Hearings before the House Ways and Means Committee

  Authors:

  1985

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• article

  Silk Purses from a Sow's Ear: Cost Free Liabilities Under the Income Tax

  American Journal Tax Policy

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  1984

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• article

  Current & Quotable: A New Way to Look at the Tax Shelter Problem [reprint of letter to Chief of Staff of Joint Committee on Taxation]

  Tax Notes

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  1984

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• article

  Tax Models for Nonprorata Shareholder Contributions

  Virginia Taxation Review

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  1983

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• contribution

  Workshop on Evaluating Tax Shelters

  31st Annual Taxation Conference

  Authors:

  1983

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• article

  Tax Shelter Gain: The Mismatch of Debt and Supply Side Depreciation

  Texas Law Review

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  1983

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• article

  Stock Compensation Under Section 83: A Reassessment

  Authors:

  1981

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• article

  Still More on Thor

  Tax Notes

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  1981

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• contribution

  Tax Aspects of the President's Economic Program: Hearings before the House Ways and Means Committee

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  1981

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• article

  The Thor Power Tool Decision and Unrealized Inventory Losses

  Tax Notes

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  1980

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• contribution

  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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  1980

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• contribution

  Brief for the Taxation With Representation Fund and the Tax Reform Research Group as Amici Curiae in Support of Respondent

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  1979

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• article

  The Case for Taxing Fringe Benefits

  Tax Notes

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  1979

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• contribution

  Tax Simplification: Hearings on S.1063 before the Subcommittee on Taxation and Debt Management Generally of the Senate Finance Committee

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  1979

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• article

  The Economic Waste in Cutting Capital Gains Tax

  Tax Notes

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  1978

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• contribution

  Tax Treatment of Employee Fringe Benefits, Hearings before a Task Force of the House Ways and Means Committee

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  1978

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• article

  Changing the Rulings on Investment Annuities: The Problem of Grandfathers and Past Years

  Tax Notes

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  1977

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• article

  Tax Models for Nonrecourse Employee Liability

  Tax Law Review

  Authors:

  1977

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• article

  The Election for Compensatory Options: Dubious Use of a Conference Report for Dubious Non-Legislation

  Taxes

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  1977

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• article

  Treasury on Fringe Benefits: To Tax or Not to Tax

  Tax Notes

  Authors:

  1976

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