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14 Tax Mag. 1 (1936)

handle is hein.journals/taxtm14 and id is 1 raw text is: TAX MAGAZINE PUBLISHED MONTHLY BY COMMERCE CLEARING HOUSE, INC., LOOSE LEAF SERVPYCE DIVISION OF THE CORPORATION TRUST COMPANY, 205 WEST MONROE STREET, CHICAGO This magazine is pub- lished to promote sound thought in economic, legal and accounting principles relating to all Federal and state taxation. To this end it contains signed articles on tax subjects of current interest, reports on pend- ing tax legislation, court decisions and administra- tive rulings relating to tax laws, and other tax infor- mation, book reviews, etc. The editorial policy is to allow frank discussion of tax issues. On this basis contributions are invited. The editors will exercise care in checking on the ac- curacy of data printed, but responsibility is not as- sumed for the contents of the articles or for the opinions of which expres- sion is allowed. Editor ERIC G. LEANDER 0 Washington Editor LYMAN L. LONG 0 Business Manager GEO. J. ZAHRINGER 0 Circulation Manager M. S. HIXSON Contents for JANUARY, 1936 Vol. 14 No. I General: PAGE Fraud and Good Faith in Tax Cases ........ George D. Brabson 3 Reduction of the Burden of Death Taxes .Abraham J. Levin 6 The Taxation of Liquor ................ Paul Studenski 8 Highway Maintenance Taxation .............. Edwin S. Todd 11 The Sales Tax in Soviet Russia ...... ...... Paul Haensel 18 Taxation of Economic Surplus ................ Orba F. Traylor 23 Composition and Duties of State Tax Departments ......... .... . ......... . . . . W illard N . H ogan 27 Physical Assets under New York Tax Law..... W. Earl Smith 32 Digests of Articles on Taxation in Current Legal Periodicals ... 33 Pending State Tax Legislation .............................. 36 State T ax C alendar ..... .................................. . 38 Referendum to Provide Business View on Federal Finances. 43 Duplicate Income Tax Requirements ........................ 43 The Incidence of Processing Taxes ......................... 44 AAA Payments and Receipts for Quarter of Fiscal Year ..... 44 Regulations Relating to Federal Unemployment Payroll Tax. . 45 Vermont Income Tax Law Held Partially Invalid ............ 45 Potato Sales Exemption is Revised ........ ................. 45 Significant Decisions of the Board of Tax Appeals ................. 42 W ashington Tax Talk ........ ............... ................ . 43 C ourt D ecisions .................. ..... . .......... . 46 N ew T ax P ublications .......................................... 53 SUBSCRIPTION PRICE: $3.00 PER YEAR; SINGLE COPIES, 25 CENTS Entered as second-class matter October 19, 1934, at the Post Office at Chicago, Illinois, under the Act of March 3, 1879 Copyriht 1936, by Comnierce Clearing House, Inc.

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