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7 Nat'l Income Tax Mag 3 (1929)

handle is hein.journals/taxtm7 and id is 1 raw text is: THE NATIONAL INCOME TAX MAGAZINE January, 1929 Vol. VII, No. 1 JANUARY ISSUE Page Income Tax Liability of Unincorporated Mutual Savings Banks ................. JOHN C. WHITE 7 The Income Tax in Japan .................................................... K. K. KENNAN 12 Tax Liability of Business Trusts-Crocker v. Mallcy and Hecht v. M alley Distinguished .............................................. JASPER F. ROm IEL 14 The Taxation of Capital Gains ........................................... ERNEST H. HAHNE 20 Policy and Procedure Changes Made by Bureau of Internal Revenue During Fiscal Year .......... 25 Average Tax Rate of 195 Cities in 1928 Shows Increase Over Preceding Year .................. 26 Conflicting Estimates of Treasury Surplus at Close of Current Fiscal Year ...................... 28 W ork of Special Advisory Committee Commended .......................................... 28 Court Decisions ......................................................................... 26 W ashington Tax Talk .......................................................................... 28 Significant Decisions of the Board of Tax Appeals ................................................ 34 Rulings of the.Bureau of Internal Revenue ........................................................ . 36 Editor ERIC G. LEANDER Chicago Asst. Editor LYMAN L. LONG Washington, D. C. Loose Lr SERVICE DrsOM aw Office of Publication, 231 So. La Salle St., Chicago Advertising Manager HERBERT N. SUMMERS Chicago Circulation Manager H. W. CHALLENGER Chicago This magazine is published to promote sound thought in economic, legal and accounting principles relating to all Federal taxes and state income and inheritance taxes. To this end it will contain signed articles on tax subjects of cur- rent interest, news items and reports, digests of addresses, books, magazine articles and pamphlets, together with editors' comments. The editorial policy is to allow frank discussit'a on all Federal taxes and state income and inheritance taxes. On this basis contributions are invited. The editors will exer- cise 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. General

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