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10 Tax Mag. 1 (1932)

handle is hein.journals/taxtm10 and id is 1 raw text is: THE TAX MAGAZ I N E January, 1932 Vol. X, No. 1 JANUARY ISSUE General: Tax Status of Fixed Investment Trusts .................... Instalm ent House Tax Returns .......................... International D ouble Taxation .. . . .................... The Effect of State Laws on Federal Tax Laws ............ Board Decisions on Statute of Limitations .................. Local Taxation of the Insurance Business in the United S ta te s . . . . . . . . ... . . . . . . . . . T ax Legislation Prospects ........ ...... ............ Tax Refunds for 1931 Fiscal Year ................ ........ Multiple State Death Taxes on Shares of Stock Held I n v a lid . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . Special Income Tax for District of Columbia before Congress .... Comprehensive Privilege Tax Adopted in Tennessee ..... W ashington T ax T alk .......................................... C ou rt D ecision s . ............ ............ .. .. ............. ... .... Significant Decisions of the Bureau of Internal Revenue .......... Rulings of the Bureau of Internal Revenue ........................ Editor ERIC G. LEANDER Chicago Asst. Editor LYMAN L. LONG Washington, D. C. Published Monthly by LOOSE LEAr SErCE DIVIION Office of Publication, 205 W. Monroe St., Chicago t .J. S. SEIDMAN ....... D. PAUL MUSSELMAN ........... WALTER E. BARTON ................. L . F . L oux ?AGE 5 8 10 11 12 .LLOYD B. AVERETT 17 . . . . . . . . . . . . .- . . . 2 2 .................. 23 . . ... . . . . .. . . . . 2 4 . . . . . . . . . . . . . . . . . . 2 4 .. . . . . . . . . . . . . . . . . 1 2 4 . . . . . . . . . . . . . . . . . . 2 2 . . . . . . . . . . . . . . . . . . 2 5 .. . . . . . . . ... . . . . . . . 3 0 30 Advertising Manager JOHN A. MURPHY Chicago Circulation Manager M. S. HIXSON Chicago This magazine is published to promote sound thought ments. The editorial policy is to allow frank discus- in economic, legal and accounting principles relating to all sion of tax issues. On this basis contributions are Federal and state taxation. To this end it will contain invited. The editors will exercise care in checking on signed articles on tax subjects of current interest, news the accuracy of data printed, but in all other respects items and reports, digests.of addresses, books, magazine are not reslionsible for the contents of the articles or articles and pamphlets, together with editors' com- for the opinions of which expression is allowed. SU13SCRIPTION PRICE $4.00 PER YEAR; SINGLE COPIES. 35 CENTS

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