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4 Nat'l Income Tax Mag. 1 (1926)

handle is hein.journals/taxtm4 and id is 1 raw text is: THE NATIONAL INCOME TAX MAGAZINE January, 1926 Vol. IV, No. 1 IN THIS ISSUE General The 1926 Tax Return Dilemma.............................................. Changes in the House Bill Affecting Taxable Income ......... By HERMAN T. REILING.. The Future of the Estate Tax ............................... By SIMEON E. LELAND.. Will the Tax on Corporate Liquidations Be Retroactively Increased? .......................................... By ARNOLD R. BAAR.. The Development of Death Taxes ....................... By MARJORIE E. SCHOEFFEL.. Tax Accounting Bases for Commercial Banks ...................... By RAYMOND D. ANGELL and WILLIAM H. BRISTER.. Taxation of Associations as Entities Upheld by Supreme Court ...................... American Farm Bureau Would Tax Stock Dividends .............................. Over 100 Million Dollars in Tax Refunds Paid During Fiscal Year 1925 ............... Taxation of Insurance Company Reserves Under Act of 1916 ......................... Seven Countries Make Debt Payments in December ................................. W ashington Tax Talk ................................................................ M iscellaneous Court D ecisions ......................................................... Significant Decisions of the Board of Tax Appeals ..................................... B usiness B ooks ...................................................................... Index of V olum e III ................................................................. Editor ERIC G. LEANDER Chicago Asst. Editor LYMAN L. LONG Washington, D. C. Published Monthly by COMMERCE CLEARING HOUSE Illinois Merchants Bank Bldg. Chicago Circulation Manager H. W. CHALLENGER Chicago Adv. Mgr. HERBERT N. SUMMERS Chicago JOHN A. MURPHY Eastern Adv. Representative 120 Broadway, New York This magazine is published to promote sound thought in economic, legal and accounting principles relating to all Federal taxes and state income taxes. To this end it will contain signed articles on tax subjects of current interest, news items and reports, digests of addresses, books, maga- zine articles and pamphlets, together with editors' comments. The editorial policy is to allow frank discussion on all Fed- eral taxes and state income and inheritance taxes. On this basis contributions are invited. The editors will exercise care in checking on the accuracy of data printed, but in all other respects are not responsible for the contents of the articles or for the opinions of which expression is allowed SUBSCRIPTION PRICE, $4.00 PER YEAR. SINGLE COPIES, 35 CENTS

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