About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

17 Taxes 1 (1939)

handle is hein.journals/taxtm17 and id is 1 raw text is: 7TAX MAGAZINE

WE GREET
1939 with a new cover
and an improved format-
changes which we are con-
fident you will like. But
through it all, we remain
The Tax Magazine. Our
purpose, as before, is to
promote sound discussion
of the economic, legal and
accounting principles of
federal and state taxation.
0
Editor
WILLIAM N. WISE
Advisory Editor
GEORGE T. ALTMAN
Washington Editor
LYMAN L. LONG
Business Manager
GEO. j. ZAHRINGER
Circulation Manager
M. S. HIXON

Contents for
JANUARY* 1939
Vol. 17        No. 1

General:                                                  PAGE
The Federal Estate Tax ................H armon Spanner 3
Federal Taxation of State and Municipal Bonds ...........
........................................ P aul  S tudenski  5
Contrasts in Tax Policy of Canada and the United States
......  .......... .......... .. ...... . C .  F raser  E lliott  8
Taxation of Unrealized Income ...... Charles S. Lowrimore 10
Increases in the British Income Tax . H. Arnold Strangman 13
Relation of Executors and Administrators to State and Fed-
eral Inheritance Taxes ............. G. Aaron Youngquist 15
The Fair Market Value of Blocks of Stock. Harvey W. Peters 17
Changes in the New York State Tax Law-1938 .......
...................................... L eo  M attersdorf  19
Does 20 X $50,000 = $67,100? ......... Irwin D. Herzfelder 21
Digests of Articles on Taxation in Current Legal Periodicals 27
State  T ax  C alendar  .....................................  31
Federal  T ax  Calendar . .................................  34
Pending  State  Tax  Legislation  ..........................  35
W ashington  Tax  Talk  ..................................  37
Talking  Shop  with  Lewis Gluick ....... .....................  23
Current Books of Interest in the Field of Taxation ............... 44
In terp retation s  .............................................  56

Published monthly by Commerce Clearing House, Inc., Loose Leaf Service Division
of the Corporation Trust Company, 205 West Monroe St., Chicago
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. Registered U. S. Patent Office
Copyright 1939, Commerce Clearing House, Inc.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most