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30 Apr 2013, 2:52 am
Johnson (Texas), Profits From Tax Evasion Under the Midco Transaction, 138 Tax Notes 1485 (Mar. 25, 2013): In a transaction the IRS has called the midco shelter, a scoundrel evades tax on the sale of a corporation’s business assets and shares the benefit of the evasion with the... [read post]
3 Apr 2008, 1:08 pm
Calvin Johnson (Texas) presents Consumption Tax for Extraordinary Returns at Texas today as part of its Drawing Board Luncheon Series. [read post]
6 Sep 2011, 11:00 am
Johnson (Texas) & Joseph M. [read post]
6 Sep 2011, 11:00 am
Johnson (Texas) & Joseph M. [read post]
19 Feb 2010, 12:00 pm
Johnson (Texas) presents The Effective Tax Ratio and the Undertaxation of Intangibles at SMU today as part of its Tax Policy Colloquium Series hosted by Christopher H. [read post]
30 May 2012, 1:57 am
Johnson (Texas), Extend the Tax Life for Acquired Intangibles to 75 Years, 135 Tax Notes 1054 (May 21, 2012): Under current law, a taxpayer may amortize the cost of intangibles acquired in the taxable acquisition of a business over a composite life of 15 years. [read post]
9 Jul 2010, 1:00 am
Johnson (Texas) has posted How to Raise $1 Trillion Without a VAT or a Rate Hike, 128 Tax Notes 101 (July 5, 2010), on his faculty website. [read post]
11 Mar 2011, 11:15 am
Johnson (Texas) and Steven J. [read post]
6 Aug 2010, 12:00 pm
Johnson (Texas) has published Ain't Charity: Disallowing Deductions for Kept Resources, 128 Tax Notes 545 (Aug, 2, 2010). [read post]
26 Nov 2010, 2:00 am
Steve Johnson (UNLV) has published Sparks Nugget. [read post]
19 Aug 2011, 3:00 am
Here's the abstract: The Supreme Court’s 1823 decision in Johnson v. [read post]
27 Sep 2008, 4:00 pm
Johnson (UNLV) has published Use and Abuse of "Plaing Meaning", 49 State Tax Notes 831 (Sept. 22, 2008): Among the most frequently encountered devices or explanations of interpreting legal texts is "plain meaning. [read post]
23 Jul 2020, 9:52 am
Robert Johnson and Jacqueline Lantsman (American University - School of Public Affairs and George Washington University - Milken Institute School of Public Health) have posted Death Row Narratives: A Qualitative Analysis of Mental Health Issues Found in Death Row Inmate... [read post]
4 Mar 2009, 7:27 am
Asmara Tekle-Johnson (Thurgood Marshall) has posted two articles about sex offenders and land use controlls on SSRN: The first is In the Zone: Sex Offenders and the Ten-Percent Solutions; here's the abstract: At first glance, sex-offender residency restrictions appear plausible... [read post]
27 Mar 2012, 3:30 am
Steve Johnson (Florida State), ObamaCare Oral Argument, Day 1: I just finished reading the transcript of the Supreme Court oral argument today in HHS v. [read post]
10 Apr 2012, 9:57 pm
Meredith Johnson Harbach (University of Richmond School of Law) recently posted her article "Outsourcing Childcare" on SSRN. [read post]
25 Aug 2010, 3:35 am
Johnson (UNLV) has published Intermountain and the Importance of Administrative Law in Tax Law, 128 Tax Notes 837 (Aug. 23, 2010). [read post]
21 Oct 2014, 3:00 am
Johnson (Texas), Repatriation Tax: Are We Churchill or Chamberlain? [read post]
29 Apr 2013, 9:30 am
Johnson (Florida State), Auer/Seminole Rock Deference in the Tax Court, 11 Pitt. [read post]
15 Aug 2014, 2:58 am
Johnson (Texas), Amazing Waste: Tax Subsidies To Qualified Retirement Plans, 144 Tax Notes 727 (Aug. 11, 2014): The proposal would repeal the tax advantages given to qualified retirement plans. [read post]
