Article

The Undertaxation of Holding Gains

Authors:

Calvin H Johnson

55 Tax Notes 807

Full Citation

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>.