Calvin H. Johnson
- Andrews & Kurth Centennial Professorship in Law
- John T. Kipp Chair Emeritus in Corporate and Business Law
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year-2009
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Article
Why Do Venture Capital Funds Burn Research and Development Deductions?
Calvin H. Johnson, Why Do Venture Capital Funds Burn Research and Development Deductions? 29 Virginia Tax Review 29 (2009). -
Article
States Rights? What States' Rights?: Implying Limitations on the Federal Government from the Overall Design
Calvin H. Johnson, States Rights? What States' Rights?: Implying Limitations on the Federal Government from the Overall Design, 57 Buffalo Law Review 225 (2009).
year-2008
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Article
The Effective Tax Ration and the Undertaxation of Intangibles
Calvin H. Johnson, The Effective Tax Ration and the Undertaxation of Intangibles, Tax Notes, December 15, 2008, at 1289. -
Article
Elephant in the Parlor: Repeal of Step-up in Basis at Death
Calvin H. Johnson, Elephant in the Parlor: Repeal of Step-up in Basis at Death, Tax Notes, December 8, 2008, at 1181. <https://law.utexas.edu/faculty/calvinjohnson/elephant-in-the-parlor.pdf> -
Article
Closing Deferred Revenue
Calvin H. Johnson, Closing Deferred Revenue, Tax Notes, November 24, 2008, at 965.
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Article
Impose Capital Gains Tax on Like-Kind Exchanges
Calvin H. Johnson, Impose Capital Gains Tax on Like-Kind Exchanges, Tax Notes, October 27, 2008, at 475. <https://law.utexas.edu/faculty/calvinjohnson/like-kind-exchanges.pdf> -
Article
Wash Sales with Replacement by Related Parties
Calvin H. Johnson, Wash Sales with Replacement by Related Parties, Tax Notes, September 29, 2008, at 1325. -
Article
Amended Returns--Imposing a Duty to Correct Material Mistakes
Calvin H. Johnson, Amended Returns--Imposing a Duty to Correct Material Mistakes, Tax Notes, September 8, 2008, at 979. -
Article
Deferred Payment Sales: Change the Basis and Character Rules
Calvin H. Johnson, Deferred Payment Sales: Change the Basis and Character Rules, Tax Notes, July 14, 2008, at 157. -
Article
End Tax-Free Monetization of Wealth
Calvin H. Johnson, End Tax-Free Monetization of Wealth, Tax Notes, June 30, 2008, at 1361. -
Article
Pretty Cruddy Investments Brought to You by Stimulus Depreciation
Calvin H. Johnson, Pretty Cruddy Investments Brought to You by Stimulus Depreciation, Tax Notes, February 11, 2008, at 731. <https://law.utexas.edu/faculty/calvinjohnson/pretty-cruddy-investments.pdf> -
Article
Sale of Goodwill and Other Intangibles as Ordinary Income
Calvin H. Johnson, Sale of Goodwill and Other Intangibles as Ordinary Income, Tax Notes, January 14, 2008, at 321. <https://law.utexas.edu/faculty/calvinjohnson/sale-goodwill-other-intangibles-as-income.pdf> -
Book Chapter
Income Tax Cases
Calvin H. Johnson, Income Tax Cases, in 2 Encyclopedia of the Supreme Court of the United States 453 (David S. Tanenhaus ed.; Detroit: Macmillan Reference USA, 2008). -
Article
Really Cool Stuff: Digital Searches into the Constitutional Period
Calvin H. Johnson, Really Cool Stuff: Digital Searches into the Constitutional Period, 25 Constitutional Commentary 25 (2008).
year-2007
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Article
Repeal Tax Exemption for Municipal Bounds
Calvin H. Johnson, Repeal Tax Exemption for Municipal Bounds, 117 Tax Notes, December 24, 2007 at 1259. <https://law.utexas.edu/faculty/calvinjohnson/repeal-exempt-muni-bonds.pdf>. -
Article
The Shelf Project: Revenue Raising Projects that Defend the Tax Base
Calvin H. Johnson, The Shelf Project: Revenue Raising Projects that Defend the Tax Base, Tax Notes , December 10, 2007 at 1077. <https://law.utexas.edu/faculty/calvinjohnson/shelf-project.pdf> -
Article
Replace the Corporate Tax with a Market Capitalization Tax
Calvin H. Johnson, Replace the Corporate Tax with a Market Capitalization Tax, Tax Notes, December 10, 2007, at 1082. <https://law.utexas.edu/faculty/calvinjohnson/replace-corporate-tax.pdf> -
Article
Expensing for Extraordinary Returns
Calvin H. Johnson, Viewpoint, Expensing for Extraordinary Returns, Tax Notes, October 22, 2007, at 360. <https://law.utexas.edu/faculty/calvinjohnson/expensing-extraordinary.pdf>. -
Article
The Four Good Dissenters in Pollock
Calvin H. Johnson, The Four Good Dissenters in Pollock, 32 Supreme Court History 162 (2007). <https://law.utexas.edu/faculty/calvinjohnson/4_Good_Dissenters_in_Pollock.pdf>.
year-2006
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Article
Tax Incentives Are Always the Wrong Way to Go
Calvin H. Johnson, Tax Incentives Are Always the Wrong Way to Go, Tax Notes, March 27, 2006, at 90.