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Calvin H. Johnson

University of Texas at Austin - School of Law

John T. Kipp Chair in Corporate and Business Law

727 East Dean Keeton Street

Austin, TX 78705

United States

  • University of Texas at Austin - School of Law

    • Email
    • Tel: 512-232-1306
    • Fax: 512-232-2399
SCHOLARLY PAPERS

96

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8,722

CITATIONS

18

Scholarly Papers (96)

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1.

Why Stock and Stock-Option Compensation are Such a Terrible Idea

U of Texas Law, Law and Econ Research Paper No. 003
Number of pages: 26 Posted: 19 Dec 2003
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 850 (20,691)
Citation 1

Abstract:

2.

Stock Compensation: The Most Expensive Way to Pay Future Cash

Downloads 364 ( 65,657)
Citation 3

Stock Compensation: The Most Expensive Way to Pay Future Cash

Number of pages: 53 Posted: 25 Jun 1999
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 364 (65,033)
Citation 3

Abstract:

Stock Compensation: The Most Expensive Way to Pay Future Cash

Southern Methodist University Law Review, Vol. 52, July 1999
Posted: 25 Jun 1999
Calvin H. Johnson
University of Texas at Austin - School of Law

Abstract:

3.

The Tax Explanation for the Romney Leveraged Buyouts

Tax Notes, p. 579, July 2012, U of Texas Law, Law and Econ Research Paper No. 230, U of Texas Law, Public Law Research Paper No. 237
Number of pages: 10 Posted: 07 Aug 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 331 (68,529)

Abstract:

4.

Accurate and Honest Tax Accounting for Oil and Gas

Tax Notes, Vol. 125, No. 5, pp. 573-583, 2009, The Shelf Project
Number of pages: 12 Posted: 10 Nov 2009 Last Revised: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 327 (66,303)

Abstract:

Shelf Project, tax reform, tax accounting, oil and gas

5.

Tales from the KPMG Skunk Works: The Basis-Shift or Defective-Redemption Shelter

Tax Notes, p. 431, July 25, 2005, U of Texas Law and Economics Research Paper No. 051
Number of pages: 14 Posted: 31 Aug 2005
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 230 (99,873)

Abstract:

tax shelters, basis, dividends, substance-over-form

6.

Why Do Venture Capital Funds Burn Research and Development Deductions?

U of Texas Law, Law and Econ Research Paper No. 118
Number of pages: 64 Posted: 04 Dec 2007 Last Revised: 04 Jun 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 199 (117,460)
Citation 2

Abstract:

tax, venture capital, R&D

7.

The Effective Tax Ratio and the Undertaxation of Intangible Investments

U of Texas Law, Law and Econ Research Paper No. 135
Number of pages: 36 Posted: 14 Sep 2008 Last Revised: 27 Aug 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 191 (125,362)

Abstract:

Effective tax rate, intangibles, corporate income tax, effective tax ratio

8.

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
Number of pages: 10 Posted: 23 Apr 2013
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 154 (131,484)

Abstract:

9.

Apportionment of Direct Taxes: The Glitch in the Center of the Constitution

Number of pages: 110 Posted: 11 Nov 1997
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 146 (152,613)

Abstract:

10.

Don’t Let Capital Accounts go Negative

Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 191, The Shelf Project
Number of pages: 13 Posted: 16 Nov 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 138 (151,053)

Abstract:

11.

How to Raise $1 Trillion Without a VAT or a Rate Hike

Tax Notes, Vol. 128, p. 101, July 5, 2010
Number of pages: 8 Posted: 10 Jul 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 135 (168,995)
Citation 1

Abstract:

Tax Reform, Revenue Enhancement, Tax Accounting

12.

Amended Returns - Imposing a Duty to Correct Material Mistakes

The Shelf Project, Tax Notes, Vol. 120, p. 979, September 8, 2008
Number of pages: 7 Posted: 09 Dec 2009
Calvin H. Johnson and Keith Fogg
University of Texas at Austin - School of Law and Villanova University - School of Law
Downloads 120 (151,821)

Abstract:

13.

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
Number of pages: 16 Posted: 17 Nov 2011
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 119 (174,876)

Abstract:

14.

Capitalize Costs of Software Development

Tax Notes, Vol. 124, No. 6, pp. 603-612, August 10, 2009, The Shelf Project
Number of pages: 11 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 115 (179,132)
Citation 1

Abstract:

software, capitalization

15.

We Don't Need No Stinkin' VAT

Tax Notes, p. 527, April 2013, U of Texas Law, Public Law Research Paper No. 448
Number of pages: 6 Posted: 22 May 2013
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 111 (188,106)

Abstract:

16.

Extend the Tax Life for Acquired Intangibles to 75 Years

Downloads 111 (204,415)

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
Number of pages: 15 Posted: 31 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 67 (284,394)

Abstract:

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
Number of pages: 16 Posted: 27 Apr 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 44 (349,074)

Abstract:

17.

Sale of Goodwill and Other Intangibles as Ordinary Income

Tax Notes, Vol. 118, p. 321, January 2008, The Shelf Project
Number of pages: 6 Posted: 08 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 104 (195,399)
Citation 1

Abstract:

goodwill, intangibles, income, tax reform

18.

Small Business Inventory Expensing

Tax Notes, 2010, U of Texas Law, Law and Econ Research Paper No. 193, The Shelf Project
Number of pages: 11 Posted: 16 Nov 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 100 (199,187)

Abstract:

19.

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
Number of pages: 14 Posted: 17 Feb 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 99 (207,099)

Abstract:

20.

A Thermometer for the Tax System: The Overall Health of the Tax System as Measured by Implicit Tax

U of Texas Law and Economics Research Paper No. 015
Number of pages: 41 Posted: 29 Apr 2004
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 97 (215,654)
Citation 6

Abstract:

21.

Passing Estate Tax Values Through the Eye of a Needle

Tax Notes, Vol. 132, No. 9, 2011, FSU College of Law, Public Law Research Paper No. 531
Number of pages: 9 Posted: 02 Sep 2011
Calvin H. Johnson and Joseph M. Dodge
University of Texas at Austin - School of Law and Florida State University - College of Law
Downloads 94 (218,636)

Abstract:

22.

Repeal Tax Exemption for Municipal Bonds

Downloads 94 (229,449)

Repeal Tax Exemption for Municipal Bonds

Tax Notes, Vol. 117, p. 1259, December 2007, The Shelf Project
Number of pages: 6 Posted: 08 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 58 (306,842)

Abstract:

tax exemption, municipal bonds

Repeal Tax Exemption for Municipal Bonds

Tax Notes, Vol. 117, p. 1259, 2007, The Shelf Project
Number of pages: 5 Posted: 30 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 36 (377,738)

Abstract:

23.

When ‘Simplification’ is a Trojan Horse for Great Harm

Tax Notes, Vol. 146, No. 9, 2015, U of Texas Law, Public Law Research Paper No. UTPUB627
Number of pages: 8 Posted: 27 May 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 92 (199,187)

Abstract:

24.

'Perpetual Trusts: The Walking Dead' and 'Congress Should Effectively Curb GST Exemption for Perpetual Trusts'

Tax Notes, Vol. 136, No. 10, 2012, U of Michigan Law & Econ Research Paper No. 12-019, U of Michigan Public Law Research Paper No. 290
Number of pages: 4 Posted: 18 Sep 2012 Last Revised: 24 Sep 2012
Lawrence W. Waggoner and Calvin H. Johnson
University of Michigan Law School and University of Texas at Austin - School of Law
Downloads 92 (217,093)

Abstract:

Trusts, GST Exemption, Perpetual Trusts

25.

States' Rights[?]

U of Texas Law, Public Law Research Paper No. 130
Number of pages: 50 Posted: 14 Oct 2007
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 92 (221,675)

Abstract:

states' rights, constitution, direct tax

26.

Fixing the Double Deduction from Carried Interest

The Shelf Project Tax Notes, p. 203, April 2011
Number of pages: 12 Posted: 26 Apr 2011
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 89 (224,700)

Abstract:

27.

First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery

Downloads 83 (248,427)

First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery

Tax Notes, Vol. 142, No. 549, 2014, U of Texas Law, Public Law Research Paper No. 550
Number of pages: 8 Posted: 14 Feb 2014 Last Revised: 21 Mar 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 70 (277,483)

Abstract:

First Do No Harm: The Senate Staff Discussion Draft on Cost Recovery

Tax Notes, Vol. 142, p. 549, February 2014, The Shelf Project, Forthcoming
Number of pages: 7 Posted: 14 Feb 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 13 (496,670)

Abstract:

28.

Depreciation Policy During Carnival: The New 50 Percent Bonus Depreciation

Tax Notes, Forthcoming
Number of pages: 9 Posted: 09 Sep 2004
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 79 (236,084)

Abstract:

Tax Depreciation, Bonus Depreciation, ACRS Depreciation

29.

Fixing Capital Gains at the Core

Tax Notes, Vol. 125, p. 1221, December 14, 2009, The Shelf Project
Number of pages: 9 Posted: 21 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 75 (254,056)

Abstract:

tax reform, capital gains

30.

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
Number of pages: 11 Posted: 25 Aug 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 73 (248,427)

Abstract:

31.

Taxing GE and Other Masters of the Universe

Tax Notes, Vol. 132, p. 175, July 2011, U of Texas Law, Law and Econ Research Paper No. 226
Number of pages: 12 Posted: 06 Jun 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 73 (239,462)

Abstract:

32.

Repatriation Tax: Are We Churchill or Chamberlain?

Tax Notes, Vol. 144, No. 12, 2014, U of Texas Law, Public Law Research Paper No. 620
Number of pages: 8 Posted: 10 Oct 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 72 (248,427)

Abstract:

33.

Was it Lost?: Personal Deductions Under Tax Reform

Southern Methodist University Law Review, Vol. 59, 2006, U of Texas Law, Law and Econ Research Paper No. 91
Number of pages: 33 Posted: 05 Oct 2006
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 72 (255,984)

Abstract:

tax, donation

34.

Replace the Corporate Tax with a Market Capitalization Tax

Tax Notes, Vol. 117, pp.1082, December 10, 2007, The Shelf Project
Number of pages: 7 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 71 (246,535)

Abstract:

corporate tax, market capitaliztion tax, tax

35.

The Dubious Enumberated Power Doctrine

U of Texas Law, Public Law Research Paper No. 107, Constitutional Commentary, Vol. 22, 2005
Number of pages: 68 Posted: 21 Sep 2006
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 70 (261,905)

Abstract:

36.

Fixing the Constitutional Absurdity of the Apportionment of Direct Tax

Constitutional Commentary, Vol. 21, pp. 295-349, 2004, U of Texas Law, Public Law Research Paper No. 76
Number of pages: 57 Posted: 16 Nov 2005
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 70 (259,837)

Abstract:

37.

Measure Tax Expenditures by Internal Rate of Return

Tax Notes, SPECIAL REPORT, April 15, 2013
Number of pages: 17 Posted: 18 Apr 2013
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 69 (236,084)

Abstract:

38.

Ending Reliance on Opinions of the Taxpayer's Own Lawyer

Tax Notes, Vol. 141, No. 947, 2013, U of Texas Law, Public Law Research Paper No. 546
Number of pages: 17 Posted: 11 Dec 2013 Last Revised: 13 Feb 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 67 (250,232)

Abstract:

39.

‘Contributions to Capital’ from Nonowners

126 Tax Notes, p. 1127, 2010
Number of pages: 10 Posted: 04 Mar 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 66 (229,449)

Abstract:

contributions to capital, tax reform

40.

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
Number of pages: 11 Posted: 08 Apr 2010 Last Revised: 23 Aug 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 63 (242,946)

Abstract:

tax reform, common trust fund

41.

Gains and Losses on Business Depreciable Property

Tax Notes, Vol. 126, p. 787, February 2010
Number of pages: 7 Posted: 23 Feb 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 62 (257,832)

Abstract:

Tax Reform, Capital Gains, Business Deduction

42.

Omnibus Capitalization Proposals

Downloads 60 (297,623)

Omnibus Capitalization Proposals

Tax Notes, Vol. 124, No. 11, pp. 1121-1130, September 14, 2009, The Shelf Project
Number of pages: 11 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 36 (377,738)

Abstract:

capiltalization investment expenditures

Omnibus Capitalization Proposals

Tax Notes, Vol. 124, p. 1121, September 2009, The Shelf Project
Number of pages: 10 Posted: 30 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 24 (433,396)

Abstract:

43.

The Incredible Shrinking Domain of Corporate Stock

Downloads 59 (300,119)

The Incredible Shrinking Domain of Corporate Stock

U of Texas Law and Economics Research Paper No. 028
Number of pages: 18 Posted: 03 Jun 2004
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 59 (304,145)

Abstract:

corporate stock, tax

The Incredible Shrinking Domain of Corporate Stock

Tax Notes, Vol. 103, No. 7, May 17, 2004
Posted: 14 May 2004
Calvin H. Johnson
University of Texas at Austin - School of Law

Abstract:

44.

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
Number of pages: 10 Posted: 08 Sep 2011
Calvin H. Johnson and Joseph M. Dodge
University of Texas at Austin - School of Law and Florida State University - College of Law
Downloads 58 (274,517)

Abstract:

45.

Tax on Insurance Buildup

Tax Notes, Vol. 122, p. 665, February 2, 2009, The Shelf Project
Number of pages: 8 Posted: 09 Dec 2009
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
Downloads 58 (266,122)

Abstract:

tax reform,life insurance

46.

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
Number of pages: 19 Posted: 24 Aug 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 57 (263,992)

Abstract:

47.

UBIT to the Defense! ESOPs and Government Entities

Tax Notes, Vol. 128, p. 317, July 18, 2010
Number of pages: 5 Posted: 12 Aug 2010
Calvin H. Johnson and Ellen P. Aprill
University of Texas at Austin - School of Law and Loyola Law School Los Angeles
Downloads 54 (278,930)

Abstract:

unrelated business income tax, UBIT, tax reform, shelf project, ESOP

48.

Timber!

Tax Notes, Vol. 125, No. 7, pp. 801-804, November 16, 2009, The Shelf Project
Number of pages: 5 Posted: 27 Nov 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 54 (292,778)

Abstract:

tax, timber

49.

Taxation of the Really Big House

The Shelf Project, Tax Notes, Vol. 122, p. 915, February 16, 2009
Number of pages: 9 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 52 (295,216)

Abstract:

tax reform,housing, mortgage deduction, property tax deduction

50.

Elephant in the Parlor: Repeal of Stepup in Basis at Death

Tax Notes, Vol. 121, p. 1181, December 8, 2008, The Shelf Project
Number of pages: 9 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 51 (302,683)

Abstract:

tax reform,basis at death

51.

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
Number of pages: 8 Posted: 16 Nov 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 50 (300,119)

Abstract:

52.

Impose Capital Gain Tax on Like-Kind Exchanges

The Shelf Project, Tax Notes, Vol. 121, p. 475, October 27, 2008
Number of pages: 6 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 49 (300,119)

Abstract:

tax reform,like-kind exchanges

53.

Two Years of the Shelf Project

Tax Notes, Vol. 126, p. 513, January 2010
Number of pages: 8 Posted: 03 Feb 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 47 (324,714)

Abstract:

tax reform

54.

Taxing the Publicly Traded Stock in a Corporate Acquisition

Tax Notes, Vol. 124, No. 13, pp. 1363-1370, September 28, 2009, The Shelf Project
Number of pages: 9 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 47 (310,531)

Abstract:

tax, corporate reorganization, boot

55.

Corporate Meltdowns and the Deduction of Credit Risk Interest

Tax Notes, Vol. 131, p. 513, May 2011, The Shelf Project
Number of pages: 5 Posted: 31 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 46 (316,049)

Abstract:

56.

Inventory of Shelf Projects by Subject Matter (May 2012)

The Shelf Project
Number of pages: 17 Posted: 30 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 46 (310,531)

Abstract:

57.

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
Number of pages: 8 Posted: 19 Sep 2011
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 45 (313,333)

Abstract:

58.

Percentage Depletion of Imaginary Costs

Tax Notes, Vol. 122, No. 13, pp. 1619-1625, March 30, 2009, The Shelf Project
Number of pages: 8 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 44 (327,668)
Citation 1

Abstract:

percentage depletion allowance

59.

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
Number of pages: 9 Posted: 20 Nov 2013 Last Revised: 22 Nov 2013
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 42 (318,905)

Abstract:

60.

Horse Losses and Other Pleasures

142 Tax Notes 1443 (March 31, 2014), U of Texas Law, Public Law Research Paper No. 558
Number of pages: 16 Posted: 17 Apr 2014
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 41 (321,799)

Abstract:

61.

Deferred Payment Sales

The Shelf Project, Tax Notes, Vol. 120, p. 157, July 14, 2008
Number of pages: 7 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 40 (327,668)

Abstract:

tax reform,deferred payment sale

62.

An Employer-Level Proxy Tax on Fringe Benefits

Tax Notes, Vol. 123, No. 4, pp. 483-489, April 27, 2009, The Shelf Project
Number of pages: 8 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 40 (336,495)

Abstract:

63.

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
Number of pages: 23 Posted: 27 May 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 37 (302,683)

Abstract:

64.

Organizational Capital: The Most Important Unsettling Issue in Tax

Tax Notes, Vol. 148, No. 6, 2015
Number of pages: 12 Posted: 26 Aug 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 36 (246,535)

Abstract:

65.

Codification of General Disallowance of Artificial Losses

Tax Notes, Vol. 122, p. 1389, March 2009, The Shelf Project
Number of pages: 4 Posted: 30 May 2012
Calvin H. Johnson and Lawrence Zelenak
University of Texas at Austin - School of Law and Duke University School of Law
Downloads 34 (377,047)

Abstract:

66.

Ain’t Charity: Disallowing Deductions for Kept Resources

Tax Notes, Vol. 128, p. 545, August 2, 2010
Number of pages: 8 Posted: 20 Aug 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 34 (352,388)

Abstract:

charitable deduction, tax reform

67.

End Tax Floats by Taxing Receivables or Deferring Payables

Tax Notes, Vol. 129, p. 1243, December, 2010, The Shelf Project
Number of pages: 14 Posted: 30 May 2012
Calvin H. Johnson and Gregg D. Polsky
University of Texas at Austin - School of Law and University of Georgia Law School
Downloads 32 (333,590)

Abstract:

68.

Closing Deferred Revenue

The Shelf Project, Tax Notes, Vol. 121, p. 965, November 24, 2008
Number of pages: 8 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 30 (359,110)

Abstract:

tax reform,deferred revenue

69.

Repeal Roth Retirement Plans to Increase National Savings

Tax Notes, Vol. 128, p. 773, August 2010, The Shelf Project
Number of pages: 9 Posted: 30 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 29 (397,284)

Abstract:

70.

Wash Sales with Replacement by Related Parties

The Shelf Project, Tax Notes, Vol. 120, p. 1325, September 29, 2008
Number of pages: 7 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 29 (369,603)

Abstract:

tax reform, wash sales

71.

Corporate Meltdowns Caused by Compensatory Stock Options

Tax Notes, Vol. 131, p. 737, May 2011, The Shelf Project
Number of pages: 4 Posted: 31 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 26 (380,829)

Abstract:

72.

No Deduction for Tax Planning and Controversy Costs

Tax Notes, Vol. 129, p. 333, October 2010, The Shelf Project
Number of pages: 8 Posted: 30 May 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 26 (369,603)

Abstract:

73.

Business and Casualty Losses When Basis Has Not Been Lost

The Shelf Project, Tax Notes, Vol. 120, p. 357, July 28, 2008
Number of pages: 4 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 26 (392,957)

Abstract:

tax reform, casualty loss,business loss

74.

Simplification by Repeal of the One-Year Rule for Prepayments

Tax Notes, Vol. 124, No. 8, pp. 809-814, August 24, 2009, The Shelf Project
Number of pages: 7 Posted: 03 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 26 (388,789)

Abstract:

tax, prepayments

75.

States Rights? What States’ Rights?: Implying Limitations on the Federal Government from the Overall Design

Buffalo Law Review Vol. 57, p. 225, No. 2009
Number of pages: 54 Posted: 06 Jun 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 25 (373,244)

Abstract:

76.

What is Very Wrong in Obama's Business Tax Reform

Tax Notes, Vol. 146, No. 5, 2015
Number of pages: 8 Posted: 08 Mar 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 24 (352,388)

Abstract:

77.

End Tax-Free Monetization of Wealth

The Shelf Project, Tax Notes, Vol. 119, p. 1361, June 30, 2008
Number of pages: 7 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 23 (384,769)

Abstract:

tax reform

78.

Charles Beard and Three Barbie Dolls

Number of pages: 25 Posted: 08 Mar 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 22 (384,769)

Abstract:

79.

The Effective Tax Ratio and the Undertaxation of Intangibles

Tax Notes, Vol. 121, No. 11, 2008
Number of pages: 15 Posted: 13 Dec 2008 Last Revised: 06 Aug 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 22 (406,216)
Citation 1

Abstract:

80.

Extender Tax Provisions

U of Texas Law, Law and Econ Research Paper No. 221, U of Texas Law, Public Law Research Paper No. 211
Number of pages: 26 Posted: 23 Feb 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 17 (425,707)

Abstract:

81.

Cleaning Compensation for Services Out of Capital Gain

TAX NOTES, Vol. 126, p. 233, January 2010
Number of pages: 9 Posted: 21 Jan 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 15 (446,462)
Citation 1

Abstract:

tax reform

82.

End Identification of Stock Certificates

The Shelf Project, Tax Notes, Vol. 119, p. 1171, June 16, 2008
Number of pages: 6 Posted: 09 Dec 2009
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 15 (430,861)

Abstract:

tax reform,basis,stock sales

83.

Corporate Distributions from Earnings and Beyond

Tax Notes, Vol. 127, p. 813, 2010, The Shelf Project
Number of pages: 9 Posted: 04 Jun 2012
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 10 (435,993)

Abstract:

84.

Transition to Territoriality Without Plunder: A $725 Billion Tax

Tax Notes, Vol. 154, No. 9, p. 1135, February 29, 2017, U of Texas Law, Public Law Research Paper #672
Number of pages: 7 Posted: 08 May 2017 Last Revised: 24 May 2017
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (451,613)

Abstract:

85.

FASB and Guarantees of Variable Interest Entities

Tax Notes, Vol. 154, No. 4, 2017, U of Texas Law, Public Law Research Paper
Number of pages: 5 Posted: 06 Mar 2017
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (487,632)

Abstract:

86.

Bought Law

Number of pages: 3 Posted: 07 Nov 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (263,992)

Abstract:

87.

Nyet, Nein, Non, No to Capital Gain on Depreciable Property

Tax Notes, Vol. 152, No. 1455, 2016, The Shelf Project, U of Texas Law, Public Law Research Paper No. 662
Number of pages: 5 Posted: 06 Nov 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (430,861)

Abstract:

88.

End Tax Subsidy from Abandonments and Swaps

Tax Notes, Vol. 152, No. 1171, 2016, The Shelf Project
Number of pages: 7 Posted: 06 Nov 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (430,861)

Abstract:

89.

Were Trump's Fake Losses Legal as Tax Deductions?

U of Texas Law, Public Law Research Paper
Number of pages: 7 Posted: 23 Oct 2016 Last Revised: 29 Oct 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (113,730)

Abstract:

90.

Sale of Long-Term Electricity Supply Contract is Ordinary Gain

Tax Notes, Vol. 152, No. 887 (August 8, 2016)
Number of pages: 6 Posted: 27 Aug 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (482,497)

Abstract:

91.

Where's the Rest of Me?: Ryan's Republican Wish List

Calvin H. Johnson, Where’s the Rest of Me?: Ryan’s Republican Wish List, 152 Tax Notes 105 (July 4, 2016),
Number of pages: 5 Posted: 21 Jul 2016 Last Revised: 27 Aug 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (232,719)

Abstract:

92.

'Impost Begat Convention': New York's Ratification of the Constitution

U of Texas Law, Public Law Research Paper No. 642
Number of pages: 36 Posted: 20 Apr 2016
Calvin H. Johnson
University of Texas at Austin - School of Law
Downloads 0 (342,806)

Abstract:

93.

Taxing the Consumption of Capital Gains

Virginia Tax Review, Vol. 28, No. 477, 2009, U of Texas Law, Law and Econ Research Paper No. 163
Posted: 30 Oct 2009
Calvin H. Johnson
University of Texas at Austin - School of Law

Abstract:

94.

The Bush 35 Percent Flat Tax on Distributions from Public Corporations

Tax Notes 98 Tax Notes 1881 (2003)
Posted: 23 Apr 2004
Calvin H. Johnson
University of Texas at Austin - School of Law

Abstract:

Dividend tax, corporate integration

95.

Destroying Tax Base: The Proposed INDOPCO Capitalization Regulations

Tax Notes, Vol. 99, No. 9, June 2, 2003
Posted: 30 May 2003
Calvin H. Johnson
University of Texas at Austin - School of Law

Abstract:

96.

Accounting in Favor of Investors

Cardozo Law Review, Vol. 19, No. 2 (1997) (Symposium on the Essays of Warren Buffett).
Posted: 02 May 1997
Calvin H. Johnson
University of Texas at Austin - School of Law

Abstract:

Submit a Paper Section 508 Text Only Pages

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