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15 Tax Mag. 1 (1937)

handle is hein.journals/taxtm15 and id is 1 raw text is: TAX MVAGAZINE PUBLISHED MONTHLY BY COMMERCE CLEARING HOUSE, INC., LOOSE LEAF SERVICE 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. 0 Editor ERIC G. LEANDER 0 Washington Editor LYMAN L. LONG 0 Business Manager GEO. J. ZAHRINGER 0 Circulation Manager M. S. HIXSON JANUARY, Vol. 15 1937 No. 1 General: PAGE Tax-free Liquidation: Loophole and Trap ...... Mark H. Johnson 3 Constitutionality of Processing Tax Refund Limitations ................... .. ... . John E. H ughes 5 Income Tax Exemptions and the Loss of Federal Revenues .......... ........... . George D. Brabson 8 Judicial Tax Safeguards ................. Irving Jay Greenspan 12 The Taxation of Corporate Surplus .......... Godfrey N. Nelson 15 The Federal Tax Program During 1935 and 1936 ........................ ...... Arthur H . K ent 20 Kentucky Income Tax Compared With Federal Income Tax ............................... James W . M artin 25 Tax Refunds in Illinois-V ............ Lawrence R. Bloomenthal 28 Digests of Articles on Taxation in Current L egal Periodicals .... .............................. 38 Pending State Tax Legislation . . . 43 State T ax C alendar .......... . . . ..... ............. . 46 Dividends Paid Allowances for U ndistributed Profits Tax ................................. 51 Validity of Windfall Tax Upheld by F ederal D istrict Court ......... ..... ... .................. 51 Public Debt in the United States and in the United Kingdom .......................... 52 State and Local Debts- 1930-1936 ............................ 53 Tax Claims in Reorganization Cases Speedily A djusted ................... ..................... 53 Talking Shop with Lewis Gluick ........ ... .... ......... 35 Rulings of the Bureau of Internal Revenue .... ................... 42 Significant Decisions of the Board of Tax Appeals ................. 45 Court D ecisions .................. 50 B ook R eview s . .. .. .. . .. ... ..... .. ......... . 64 Contents for SUBSCRIPTION PRICE: $3.00 PER YEAR; SINGLE COPIES, 50 CENTS Entered as second-class matter October 19, 1934, at the Post Office at Chicago, Illinois, under the Act of March 3, 1879 Copyright 1937, by Commerce Clearing House, Inc.

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