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47 Taxes 1 (1969)

handle is hein.journals/taxtm47 and id is 1 raw text is: IN THIS ISSUE
JANUARY       1969                                Vol. 47    No. 1
Tax-W ise  N ew s  .................................................  2
The  Interest-Dividend  Guidelines .................... by  Robert S. Holzman  4
Fifth Amendment Protection of the Accountant's Workpapers in Tax Fraud
Investigations  .......... by  Marvin  J.  Garbis  and  William  H.  Burke  12
UNIVERSITY OF PENNSYLVANIA EIGHTH ANNUAL TAX CONFERENCE
Problems in  Taxation  of Tangible  Business  Personalty ...............
....................................... by  Albert  W .  W ard  24
Tax and Other Implications of the Foreign Direct Investment Regulations
........................................ by  Robert  T.  Scott  32
Section  482- Past and  Future .................... by  Karl H. Spaeth  45
The Claim of Right Rule: A Postscript to a Footnote ......... by Philip Mullock 54
The  New  Section  482  Regulations-An  Economist's View .................
............................................ by  John  T.  W alter  59
M eetings  of  Tax  M en  ..............................................  6 1
W ashington  Tax  Talk  ..............................................  62
State  Tax  N ew s . .................................................  63
TAXES-The Tax Magazine is published monthly by Commerce Clearing House, Inc., 4025 West
Peterson Ave., Chicago, Illinois 60646. Second-class postage paid at Chicago, Illinois and at
additional mailing offices.
Subscription price: $11, 1 year; $1.25, single copy. January, 1969. Volume 47. Number 1.
Change of address should be received at least 30 days before the date of the issue with which it Is
to take effect.
© 1968, Commerce Clearing House, Inc., Chicago, Illinois 60646. All rights reserved. Printed In
the United States of America.

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