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22 Taxes 1 (1944)

handle is hein.journals/taxtm22 and id is 1 raw text is: This magazine is published to promote sound thought in economic legal and accounting prin- ciples relating to all federal and state taxation. To this end it contains signed articles on tax subjects of current interest, reports on pending state tax legislation, inter- pretations of tax laws, and other tax information, book reviews, etc. The editorial policy is to allow frank discussion of tax issues. On this basis contri- butions are invited. Care will be exercised in checking the accuracy of data printed, but responsibility is not assumed for the contents of the articles or for the opinions expressed therein. Editor Henry L. Stewart Advisory Editor George T. Altman Washington Editor Lyman L. Long Business Manager George J. Zahringer Circulation Manager M. S. Hixson Published monthly by Commerce Clearing House, Inc., 214 N. Michigan Ave., Chicago Subscription price: $4.00 per year; single copies, 50f. Entered as second-class matter Jan- uary 13, 1939, at the Post Office at Chicago, Illinois, under the Act of March 3, 1879. Printed in U. S. A. Title Registered U. S. Patent Office, Copyright 1944, by Commerce Clearing House, Inc. U9be TAX MAGAZINE Contents for JANUARY Volume 22 1944 Number 1 Page Economic Effects of Payroll Taxes, by William J. Shultz ... 2 In previous articles the author covered the economic effects of a wartime excess profits tax, state and local taxes, and a corporate income tax. Here he critically discusses the social security taxes. Co-ordinating Federal Income, Estate, and Gift Taxes, by Erwin N. Griswold ................................. .6 Not statute tinkering, but thoughtful revision is needed and this article points to such need in connection with trusts and transfers. The 80% Limitation, by Paul Simon ...................... 10 Though a technical subject, with illustrative examples and problems the author clearly expounds the effect of the limitation. Stocks-Bonds and the Income Tax, by H. Arnold Strangman ............................... 14 Mr. Strangman again gives us a practical view of the interrelation- ship of investment yields and the income tax bite. The Graduated Bonus and the Individual Income Tax, by Philip Galitzer ...................................... 16 Useful and helpful mathematical formulas for the determination of bonuses. Minimum Lump-Sum Deductions for Individuals, by John K . H ulse ..................................... 20 These proposals may not change the course of present Congres- sional tax law; but there will be another revenue act at which time these law simplifications deserve consideration. Bearing the Burden of the Retailers' Occupation Tax, by Frank W . Dibble ................................... 22 Some problems under Illinois' law but with a wider application. Talking Shop .............................................. 24 The Shoptalker takes up reserves and also brings in a full bag of Odds and Ends. W ashington Tax Talk .................................... 28 The revenue bill-The amended regulations-The 0. A. B. freeze and other Washington items. Interpretations-Court and Administrative .................. 32 Digests of selected recent pertinent Court opinions. Legal Periodical Digests ................................... 41 Informative summaries -of significant tax articles from the legal journals. State Tax Calendar ................................... 45 February tax dates important to you. Federal Tax Calendar ..................................... 48 February tax dates to watch.

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