Article

The Consumption of Capital Gains

Authors:

Calvin H Johnson

55 Tax Notes 957

Full Citation

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