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32 Taxes 1 (1954)

handle is hein.journals/taxtm32 and id is 1 raw text is: 1--- 4Ti ..&ATF UT~eTAXMAGAZITNE Cohteht4 6# January 1954 Vol. 32 No. 1 TAXES-The Tax Maga- zineis published month- ly by Commerce Clear- ing Rouse, Inc., 214 North Michigan Ave- nue, Chicago 1, Illinois. Entered as second-class matter January 13, 1939, at the Post Office at Chicago, Illinois, under the Act of March 3, 1879. Subscription price: $6.50 per year- single copies, 60¢. January, 1954. Volume 32. Number 1. Change of address should be received at least 30 days before the date of the issue with which it is to take ef- fect. Interpretations ........................... 2 W ashington Tax Talk .. ................... 5 Payment Under the Federal Tax Laws .... . . by George B. Lourie and Arnold R. Cutler 7 Marital Deduction in Estate Planning .. ..... ....... .... . by Roland K. Smith 15 The Use of Powers in Estate Planning ....... .................... by Austin Fleming 24 Revenue Charges v. Capital Expenditures. ................ .by Eugene H. Kramer 32 Sales of Property Under the Deferred-Pay- ment Method .......... by L. J. Desmond 40 Termination of Pension, Profit-Sharing and Stock Bonus Plans .... by Isidore Goodman 48 Teachers and Taxes ...... by Clark E. Bowen 57 Income Tax Convention with Australia ...... ................. by M itchell B. Carroll 61 Gift Tax Convention with Australia ........ ................. by Burton W . Kanter 65 Alimony Income and Deduction .......... ............ by Charles B. Bayly, Jr. 71 New York Trust Company v. Eisner ........ ................. by Robert S. Holzman 76 Books .. .............................. 79 A rticles . .. .. . .. . .. . .. . ....... .. .. .. .. . 84 Canadian Tax Letter .................. . 87 Acq. and Non-acq.-From the Reader ...... 88 Tax-W ise .. ............................ 91 City Tax Calendar ............. ........ 94 State Tax Calendar .................... 96 Federal Tax Calendar ......... Inside back cover Printed in U. S. A. Copyright 1953 by Commerce Clearing House, Inc. All Rights Reserved.

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