Calvin H. Johnson
- Andrews & Kurth Centennial Professorship in Law
- John T. Kipp Chair Emeritus in Corporate and Business Law
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year-1992
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Article
The Private Advantage of Money-Losing Investments Under Cut-Rate Capital Gains [pts. 1 & 2]
Calvin H. Johnson, The Private Advantage of Money-Losing Investments Under Cut-Rate Capital Gains [pts. 1 & 2], 55 Tax Notes 705, 1125 (1992). [Reprinted in part in The Capital Gains Controversy: A Tax Analysts Reader D-12 (2nd ed.; J.Andrew Hoerner, ed.; Arlington, VA: Tax Analysts, 1992.] https://law.utexas.edu/faculty/calvinjohnson/55tn1125.htm -
Article
The Mass Asset Rule is Not the Blob That Ate Los Angeles
Calvin H. Johnson, The Mass Asset Rule is Not the Blob That Ate Los Angeles, 57 Tax Notes 1603 (1992). https://law.utexas.edu/faculty/calvinjohnson/57tn1603.htm -
Article
The Argument Over Newark Morning Ledger
Calvin H. Johnson, The Argument Over Newark Morning Ledger, 57 Tax Notes 1090 (1992). https://law.utexas.edu/faculty/calvinjohnson/57tn1090.htm -
Article
The Mass Asset Rule Reflects Income and Amortization Does Not
Calvin H. Johnson, The Mass Asset Rule Reflects Income and Amortization Does Not, 56 Tax Notes 629 (1992). https://law.utexas.edu/faculty/calvinjohnson/56tn629.htm -
Article
Carryover Does Not Explain Issuer's FMV Basis
Calvin H. Johnson, Carryover Does Not Explain Issuer's FMV Basis, 56 Tax Notes 115 (1992). https://law.utexas.edu/faculty/calvinjohnson/fmvbasis.htm -
Article
Integration Discussion Highlights AALS Meeting in San Antonio
Calvin H. Johnson, Integration Discussion Highlights AALS Meeting in San Antonio, 54 Tax Notes 114 (1992). https://law.utexas.edu/faculty/calvinjohnson/satmtg.htm -
Article
Expenses Paid With Stock are Legitimate Expense
Calvin H. Johnson, Expenses Paid With Stock are Legitimate Expense, 55 Tax Notes 1281 (1992). https://law.utexas.edu/faculty/calvinjohnson/stockexp.htm -
Article
The Consumption of Capital Gains
Calvin H. Johnson, The Consumption of Capital Gains, 55 Tax Notes 957 (1992). [Reprinted in part in The Capital Gains Controversy: A Tax Analysts Reader D-13 (2nd ed.; J.Andrew Hoerner, ed.; Arlington, VA: Tax Analysts, 1992.] https://law.utexas.edu/faculty/calvinjohnson/55tn957.htm -
Article
The Undertaxation of Holding Gains
Calvin H. Johnson, The Undertaxation of Holding Gains, 55 Tax Notes 807 (1992). [Reprinted in part in The Capital Gains Controversy: A Tax Analysts Reader D-14 (2nd ed.; J.Andrew Hoerner, ed.; Arlington, VA: Tax Analysts, 1992.] <https://law.utexas.edu/faculty/calvinjohnson/undertaxation-of-holding-gains.pdf>. -
Article
Sowing Mass Confusion
Calvin H. Johnson, Sowing Mass Confusion, 57 Tax Notes 1087 (1992). https://law.utexas.edu/faculty/calvinjohnson/57tn1807.htm
year-1991
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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)
Calvin H. Johnson, The Expenditures Incurred by the Target Corporation in an Acquisitive Reorganization are Dividends to the Shareholders: (Pssst, Don't Tell the Supreme Court), 52 Tax Notes 466 (1991). https://law.utexas.edu/faculty/calvinjohnson/acqreorg.htm -
Article
The Legitimacy of Basis from a Corporation's Own Stock
Calvin H. Johnson, The Legitimacy of Basis from a Corporation's Own Stock, 9 American Journal of Tax Policy 155 (1991) <https://law.utexas.edu/faculty/calvinjohnson/legit-basis.pdf>. -
Article
Khan Depreciation and the Mintax Baseline in Accounting for Government Costs
Calvin H. Johnson, Khan Depreciation and the Mintax Baseline in Accounting for Government Costs, 53 Tax Notes 1523 (1991). https://law.utexas.edu/faculty/calvinjohnson/kahndepr.htm
year-1990
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Article
Professor Defends the Passive Activity Concept
Calvin H. Johnson, Professor Defends the Passive Activity Concept, Natural Resources Tax Review, Mar./Apr. 1990, at 5. -
Article
Seventeen Culls from Capital Gains
Calvin H. Johnson, Seventeen Culls from Capital Gains, 48 Tax Notes 1285 (1990). [Reprinted in The Capital Gains Controversy: A Tax Analysts Reader (J. Hoerner ed.; Arlington, VA: Tax Analysts, 1992).] <https://law.utexas.edu/faculty/calvinjohnson/17_Culls_from_Capital_Gains.pdf>. -
Article
Zarin and the Income Tax Benefit Rule: Tax Models for Gambling Loses and the Forgiveness of Gambling Debts
Calvin H. Johnson, Zarin and the Income Tax Benefit Rule: Tax Models for Gambling Loses and the Forgiveness of Gambling Debts, 45 Tax Law Review 697 (1990) <https://law.utexas.edu/faculty/calvinjohnson/zarin-and-tax-benefit.pdf>. -
Article
Seeking Shelter:Opportunity Lost in Pleasant Summit
Calvin H. Johnson, Seeking Shelter:Opportunity Lost in Pleasant Summit, 47 Tax Notes 869 (1990). https://law.utexas.edu/faculty/calvinjohnson/opplost.htm -
Article
The Front End of the Crane Rule
Calvin H. Johnson, The Front End of the Crane Rule, 47 Tax Notes 593 (1990). https://law.utexas.edu/faculty/calvinjohnson/endcrane.htm -
Article
Current and Quotable: Incentive to Distribute Earnings is Key to Corporate Integration
Calvin H. Johnson, Current and Quotable: Incentive to Distribute Earnings is Key to Corporate Integration, 46 Tax Notes 1067 (1990). https://law.utexas.edu/faculty/calvinjohnson/distearn.htm -
Article
Current and Quotable: Capital Gains and Deadwood: Section 301 (c)(3)
Calvin H. Johnson, Current and Quotable: Capital Gains and Deadwood: Section 301 (c)(3), 47 Tax Notes 1635 (1990). https://law.utexas.edu/faculty/calvinjohnson/deadwood.htm