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23 Taxes 1 (1945)

handle is hein.journals/taxtm23 and id is 1 raw text is: -l

gire TAX MAGAZINE

This magazine Is
iblished to promote
und thought in eco-.
)mic, legal and   ac-
)unting principles
4ating to all federal
id state taxation. To
us end it contains
gned articles on tax
abJects of current
iterest, reports on
ndIng state tax legis-
tion, interpretations
r tax laws, and other
Lx information.
The editorial policy
to allow frank dis-
ission of tax Issues.
n this basis contribu-
ons are invited. Care
Ill be exercised In
iecking the accuracy
data printed, but re-
ponsibility is not
;sumed for the con-
nts of the articles or
)r the opinions ex-
cessed therein.
Editor
Henry L. Stewart
Washington Editor
Lyman L. Long
Advisory Editor
George T. Altman
Business Manager
George J. Zahringer
Circulation Manager
M. S. Hixson
0
Subscription price:
$4.00 per year;
single copies, 500.
0
Published monthly by
Commerce Clearing
House, Inc.,
!14 N. Michigan Ave.,
Chicago 1, Illinois
ntered as second-class
atter January 13, 1939,
the Post Office at
hicago, Illinois, under
e Act of March 3, 1879.
rinted in U. S. A. Title
egi:stered U. S. Patent
c. Copyright 1945
r Commerce Clearing
House, Inc.

Contents for

JANUARY
Volume 23

... 1945
Number 1

Page
Separate Accounting for State Income Tax Pur-
poses  .................... by  W alter F. Kautz  2
Recent Developments in Accelerated Amortization
............................ by  R ussell  S.  Bock  13
Pennsylvania Corporate Taxation Rules Estab-
lished in  1944 ............... by  I. H. Krekstein  14
Post-war Tax Revision ..... by George T. Altman  22
The Taxability of Trusts .... by Morris D. Kopple 28
The Treasury Department's Bulletin on Section
722.. by Joseph A. Maloney and William B. Wood 39
The Family Partnership... by Edward N. Polisher 46
W ashington Tax  Talk ..........................  50
Social Security ............ by Robert S. Holzman  52
Mistaken Beliefs About Tax Administration ......
.......................... by  Norm an  J. Cann  55
Income Taxation and Risk Taking ..............
.... by Evsey S. Domar and Richard A. Musgrave 60
The General Counsel's Section 722 Memorandum
...........................  by  J. H . Landm an  63
Talking Shop ............. by Bert V. Tornborgh  68
Interpretations  ...............................  71
Post-war Tax Problems ....... by Roy G. Blakey  77
Relief Provisions in the Revenue Act of 1943
...........................  by  Jam es  E. Fahey  78
Dobson v. Commissioner .... by Randolph E. Paul 83
State  Tax  Calendar ............................  88
Federal Tax  Calendar ..........................  96

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