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The Shelf Project Research Paper Series
6,951 Total downloads | Link to this page

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Showing Papers 1 - 50 of 88
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Incl. Electronic Paper End Tax Subsidy from Abandonments and Swaps
Tax Notes, Vol. 152, No. 1171, 2016, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 06, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper Nyet, Nein, Non, No to Capital Gain on Depreciable Property
Tax Notes, Vol. 152, No. 1455, 2016, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 06, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper Ending the Local Tax Deduction
Tax Notes, Vol. 149, No. 7, November 16, 2015, p. 955
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Date Posted: January 21, 2016
Accepted Paper Series
59 downloads

Incl. Electronic Paper Organizational Capital: The Most Important Unsettling Issue in Tax
Tax Notes, Vol. 148, No. 6, 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 26, 2015
Working Paper Series
82 downloads

Incl. Electronic Paper Better Twice Measured: Partner Basis from Partnership Debt
Tax Notes, Vol. 146, No. 9, 2015, U of Texas Law, Public Law Research Paper No. UTPUB628
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 27, 2015
Working Paper Series
57 downloads

Incl. Electronic Paper Accept this as a Gift: Unilaterally Enforcing Foreign Tax Judgments
Tax Notes Vol. 146, No. 4, 2015
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: February 21, 2015
Accepted Paper Series
94 downloads

Incl. Electronic Paper Redefining Qualifying Income for Publicly Traded Partnerships
Tax Notes, Vol. 145, No. 1, 2014
Emily Cauble
DePaul University - College of Law
Date Posted: October 21, 2014
Accepted Paper Series
60 downloads

Incl. Electronic Paper Repatriation Tax: Are We Churchill or Chamberlain?
Tax Notes, Vol. 144, No. 12, 2014, U of Texas Law, Public Law Research Paper No. 620
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: October 10, 2014
Accepted Paper Series
82 downloads

Incl. Electronic Paper Amazing Waste: Tax Subsidies to Qualified Retirement Plans
Tax Notes, Vol. 144, No. 727, 2014, U of Texas Law, Public Law Research Paper No. 619
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 24, 2014
Accepted Paper Series
75 downloads

Incl. Electronic Paper Extend the Tax Life For Acquired Intangibles To 75 Years
Tax Analysis, 135 Tax Notes 1054 (May 21, 2012), , U of Texas Law, Public Law Research Paper No. 559
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: April 27, 2014
Accepted Paper Series
44 downloads

Incl. Electronic Paper Horse Losses and Other Pleasures
142 Tax Notes 1443 (March 31, 2014), U of Texas Law, Public Law Research Paper No. 558
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: April 17, 2014
Accepted Paper Series
51 downloads

Incl. Electronic Paper First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery
Tax Notes, Vol. 142, p. 549, February 2014, The Shelf Project, Forthcoming
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: February 14, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Ordinary Medical Expenses
The Shelf Project, Tax Notes, U of Texas Law, Public Law Research Paper No. 543, U of Texas Law, Law and Econ Research Paper No. 543
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 20, 2013
Last Revised: November 22, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Profits from Tax Evasion Under the Midco Transaction
Tax Notes, p. 45, March 2013, U of Texas Law, Public Law Research Paper No. 444, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: April 23, 2013
Accepted Paper Series
189 downloads

Incl. Electronic Paper Settle Withholding by the Dollars, Not Control
Tax Notes, p. 949, August 20, 2012, The Shelf Project, Forthcoming, U of Texas Law, Law and Econ Research Paper No. 233
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 25, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper A Better Way to Encourage Gifts of Conservation Easements
The Shelf Project, Vol. 136, No. p. 307, July 2012
Daniel I. Halperin
Harvard Law School
Date Posted: July 23, 2012
Accepted Paper Series
136 downloads

Incl. Electronic Paper Effectively Curbing the GST Exemption for Perpetual Trusts
Tax Notes, Vol. 135, No. 10, June 2012, U of Michigan Law & Econ Research Paper No. 12-007, U of Michigan Public Law Working Paper No. 274, The Shelf Project
Lawrence W. Waggoner
University of Michigan Law School
Date Posted: June 13, 2012
Last Revised: July 09, 2012
Accepted Paper Series
200 downloads

Incl. Electronic Paper Corporate Distributions from Earnings and Beyond
Tax Notes, Vol. 127, p. 813, 2010, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: June 04, 2012
Accepted Paper Series
21 downloads

Incl. Electronic Paper Corporate Meltdowns and the Deduction of Credit Risk Interest
Tax Notes, Vol. 131, p. 513, May 2011, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 31, 2012
Accepted Paper Series
53 downloads

Incl. Electronic Paper Corporate Meltdowns Caused by Compensatory Stock Options
Tax Notes, Vol. 131, p. 737, May 2011, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 31, 2012
Accepted Paper Series
33 downloads

Incl. Electronic Paper Extend the Tax Life for Acquired Intangibles to 75 Years
Tax Notes, Vol. 135, p. 1054, May 2012, The Shelf Project, U of Texas Law, Public Law Research Paper No. 221
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 31, 2012
Accepted Paper Series
67 downloads

Incl. Electronic Paper Codification of General Disallowance of Artificial Losses
Tax Notes, Vol. 122, p. 1389, March 2009, The Shelf Project
Calvin H. Johnson and Lawrence Zelenak
University of Texas at Austin - School of Law and Duke University School of Law
Date Posted: May 30, 2012
Accepted Paper Series
33 downloads

Incl. Electronic Paper End Tax Floats by Taxing Receivables or Deferring Payables
Tax Notes, Vol. 129, p. 1243, December, 2010, The Shelf Project
Calvin H. Johnson and Gregg D. Polsky
University of Texas at Austin - School of Law and University of Georgia Law School
Date Posted: May 30, 2012
Accepted Paper Series
47 downloads

Incl. Electronic Paper Inventory of Shelf Projects by Subject Matter (May 2012)
The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 30, 2012
Working Paper Series
55 downloads

Incl. Electronic Paper No Deduction for Tax Planning and Controversy Costs
Tax Notes, Vol. 129, p. 333, October 2010, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 30, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Omnibus Capitalization Proposals
Tax Notes, Vol. 124, p. 1121, September 2009, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 30, 2012
Accepted Paper Series
24 downloads

Incl. Electronic Paper Repeal Roth Retirement Plans to Increase National Savings
Tax Notes, Vol. 128, p. 773, August 2010, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 30, 2012
Accepted Paper Series
29 downloads

Incl. Electronic Paper Repeal Tax Exemption for Municipal Bonds
Tax Notes, Vol. 117, p. 1259, 2007, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 30, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Partnership Allocations from Nickel-on-The-Dollar Substance
Tax Notes, Vol. 134, p. 873, February 2012, U of Texas Law, Public Law Research Paper No. 205, U of Texas Law, Law and Econ Research Paper No. 220
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: February 17, 2012
Accepted Paper Series
109 downloads

Incl. Electronic Paper Recognizing Built-In Gain on Contribution to a Partnership
Tax Notes, pp. 905-919, November 2011, U of Texas Law, Public Law Research Paper No. 204, U of Texas Law, Law and Econ Research Paper No. 218, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 17, 2011
Accepted Paper Series
136 downloads

Incl. Electronic Paper Retained Interest Transfers Under the Estate and Gift Tax
Tax Notes, Vol. 133, p. 235, 2011, FSU College of Law, Public Law Research Paper No. 559, The Shelf Project
Joseph M. Dodge
Florida State University - College of Law
Date Posted: October 15, 2011
Accepted Paper Series
223 downloads

Incl. Electronic Paper Payout by Charities Over 50 Years
Tax Notes, Vol. 132, p. 1161, September 2011, U of Texas Law, Law and Econ Research Paper No. 217, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: September 19, 2011
Accepted Paper Series
54 downloads

Incl. Electronic Paper Passing Estate Tax Values Through the Eye of the Needle
Tax Notes, Vol. 132, p. 939, August 2011, U of Texas Law, Law and Econ Research Paper No. 214, The Shelf Project
Calvin H. Johnson and Joseph M. Dodge
University of Texas at Austin - School of Law and Florida State University - College of Law
Date Posted: September 08, 2011
Accepted Paper Series
70 downloads

Incl. Electronic Paper Mark-to-Market for Derivatives
Tax Notes, Vol. 128, p. 1269, September 2010, The Shelf Project
Yoram Keinan
Ernst & Young
Date Posted: August 25, 2011
Accepted Paper Series
86 downloads

Incl. Electronic Paper Reform the Gift Tax Annual Exclusion to Raise Revenue
Tax Notes, Vol. 132, p. 443, 2011
Bridget J. Crawford
Pace University School of Law
Date Posted: July 25, 2011
Accepted Paper Series
77 downloads

Incl. Electronic Paper Don’t Let Capital Accounts go Negative
Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 191, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 16, 2010
Accepted Paper Series
161 downloads

Incl. Electronic Paper No Deductions for Tax Planning and Controversy Costs
Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 192, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 16, 2010
Accepted Paper Series
58 downloads

Incl. Electronic Paper Small Business Inventory Expensing
Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 193, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 16, 2010
Accepted Paper Series
115 downloads

Incl. Electronic Paper Ain’t Charity: Disallowing Deductions for Kept Resources
Tax Notes, Vol. 128, p. 545, August 2, 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 20, 2010
Accepted Paper Series
41 downloads

Incl. Electronic Paper UBIT to the Defense! ESOPs and Government Entities
Tax Notes, Vol. 128, p. 317, July 18, 2010
Calvin H. Johnson and Ellen P. Aprill
University of Texas at Austin - School of Law and Loyola Law School Los Angeles
Date Posted: August 12, 2010
Accepted Paper Series
68 downloads

Incl. Electronic Paper Adopting the More Likely than Not Standard for Tax Returns
Tax Notes, Vol. 127, p. 451, April 2010
Bret Wells
University of Houston Law Center
Date Posted: July 15, 2010
Working Paper Series
210 downloads

Incl. Electronic Paper How to Raise $1 Trillion Without a VAT or a Rate Hike
Tax Notes, Vol. 128, p. 101, July 5, 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: July 10, 2010
Accepted Paper Series
142 downloads

Incl. Electronic Paper Common Trust Funds: The Living Fossil of Passthroughs
Tax Notes, Vol. 127, p. 103, April 5, 2010, U of Texas Law, Law and Econ Research Paper No. 182, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: April 08, 2010
Last Revised: August 23, 2010
Accepted Paper Series
86 downloads

Incl. Electronic Paper ‘Contributions to Capital’ from Nonowners
126 Tax Notes, p. 1127, 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: March 04, 2010
Accepted Paper Series
94 downloads

Incl. Electronic Paper Gains and Losses on Business Depreciable Property
Tax Notes, Vol. 126, p. 787, February 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: February 23, 2010
Accepted Paper Series
78 downloads

Incl. Electronic Paper Two Years of the Shelf Project
Tax Notes, Vol. 126, p. 513, January 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: February 03, 2010
Accepted Paper Series
50 downloads

Incl. Electronic Paper Cleaning Compensation for Services Out of Capital Gain
TAX NOTES, Vol. 126, p. 233, January 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: January 21, 2010
Working Paper Series
19 downloads

Incl. Electronic Paper Fixing Capital Gains at the Core
Tax Notes, Vol. 125, p. 1221, December 14, 2009, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: December 21, 2009
Accepted Paper Series
80 downloads

Incl. Electronic Paper Tax on Insurance Buildup
Tax Notes, Vol. 122, p. 665, February 2, 2009, The Shelf Project
Calvin H. Johnson, Andy Pike and Eric A. Lustig
University of Texas at Austin - School of Law, American University - Washington College of Law and New England Law | Boston
Date Posted: December 09, 2009
Accepted Paper Series
74 downloads

Incl. Electronic Paper Collapsible Real Estate Partnership Proposal
The Shelf Project, Tax Notes, Vol. 120, p. 593, August 11, 2008
Karen C. Burke
University of Florida - Levin College of Law
Date Posted: December 09, 2009
Accepted Paper Series
48 downloads


 

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