Calvin H. Johnson
- Andrews & Kurth Centennial Professorship in Law
- John T. Kipp Chair Emeritus in Corporate and Business Law

Featured Work
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year-2010
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Article
No Deductions for Tax Planning and Controversy Costs
Calvin H. Johnson, No Deductions for Tax Planning and Controversy Costs, Tax Notes, October 18, 2010, at 333. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/129TN0333.pdf/$file/129TN0333.pdf>
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Article
Don't Let Capital Accounts Go Negative
Calvin H. Johnson, Don't Let Capital Accounts Go Negative, Tax Notes, October 4, 2010, at 127. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/129TN0127.pdf/$file/129TN0127.pdf>
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Article
Repeal Roth Retirement Plans to Increase National Savings
Calvin H. Johnson, Repeal Roth Retirement Plans to Increase National Savings, Tax Notes, August 16, 2010, at 773. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/128TN0773.pdf/$file/128TN0773.pdf>
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Article
Ain't Charity: Disallowing Deductions for Kept Resources
Calvin H. Johnson, Ain't Charity: Disallowing Deductions for Kept Resources, Tax Notes, August 2, 2010, at 545. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/128TN0545.pdf/$file/128TN0545.pdf>
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Article
UBIT to the Defense! ESOPs and Government Entities
Calvin H. Johnson, UBIT to the Defense! ESOPs and Government Entities, Tax Notes, July 19, 2010, at 317. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/128TN0317.pdf/$file/128TN0317.pdf>
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Article
How to Raise $1 Trillion Without a VAT or a Rate Hike
Calvin H. Johnson, How to Raise $1 Trillion Without a VAT or a Rate Hike, Tax Notes, July 5, 2010, at 101. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/128TN0101.pdf/$file/128TN0101.pdf>
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Article
Corporate Distributions From Earnings and Beyond
Calvin H. Johnson, Corporate Distributions From Earnings and Beyond, Tax Notes, May 17, 2010, at 813. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/127TN0813.pdf/$file/127TN0813.pdf>
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Article
Common Trust Funds: The Living Fossil of Passthroughs
Calvin H. Johnson, Common Trust Funds: The Living Fossil of Passthroughs, Tax Notes, April 5, 2010, at 103. <http://services.taxanalysts.com/taxbase/tnpdf2010.nsf/PDFs/127TN0103.pdf/$file/127TN0103.pdf>
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Article
'Contributions to Capital' From Nonowners
Calvin H. Johnson, 'Contributions to Capital' From Nonowners, Tax Notes, March 1, 2010, at 1127.
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Article
Guns, Virtuous History and Internet Searches
Calvin H. Johnson, Guns, Virtuous History and Internet Searches, National Law Journal, March 1, 2010. <http://www.law.com/jsp/nlj/legaltimes/PubArticleLT.jsp?id=1202444658426&Guns_virtuous_history_and_Internet_searches&slreturn=1&hbxlogin=1>
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Book Chapter
Forty Years of Change, One Constant: Tax Analysts
Calvin H. Johnson, Forty Years of Change, One Constant: Tax Analysts 14 (Tax Analysts, 2010). <http://www.taxanalysts.com/www/website.nsf/Web/40thAnniversary/$file/TA_40Yr.pdf>
year-2009
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Article
Taxing the Publically Traded Stock in a Corporate Acquisition
Calvin H. Johnson, Taxing the Publically Traded Stock in a Corporate Acquisition, Tax Notes, September 28, 2009, at 1363. <https://law.utexas.edu/faculty/calvinjohnson/taxing-the-publicly-traded-stock-09.28.09.pdf> -
Article
Omnibus Capitalization Proposals
Calvin H. Johnson, Omnibus Capitalization Proposals, Tax Notes, September 14, 2009, at 1121. -
Article
Simplification by Repeal of the One-Year Rule for Prepayments
Calvin H. Johnson, Simplification by Repeal of the One-Year Rule for Prepayments, Tax Notes, August 24, 2009, at 809. -
Article
An Employer-Level Proxy Tax on Fringe Benefits
Calvin H. Johnson, An Employer-Level Proxy Tax on Fringe Benefits, Tax Notes, April 27, 2009, at 483. -
Article
Capitalize Costs of Software Development
Calvin H. Johnson, Capitalize Costs of Software Development, Tax Notes, April 10, 2009, at 603. -
Article
Percentage Depletion of Imaginary Costs
Calvin H. Johnson, Percentage Depletion of Imaginary Costs, Tax Notes, March 30, 2009, at 1619. -
Article
Codification of General Disallowance of Artificial Losses
Calvin H. Johnson, Codification of General Disallowance of Artificial Losses, Tax Notes, March 16, 2009, at 1389 (with Lawrence Zelenak). -
Article
Taxation of the Really Big House
Calvin H. Johnson, Taxation of the Really Big House, Tax Notes, February 16, 2009, at 915. -
Article
Taxing the Consumption of Capital Gains
Calvin H. Johnson, Taxing the Consumption of Capital Gains, 28 Virginia Tax Review 477 (2009). <https://law.utexas.edu/faculty/calvinjohnson/consumed_capital_gains.pdf>