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8 Tax Mag. 3 (1930)

handle is hein.journals/taxtm8 and id is 1 raw text is: THE NATIONAL INCOME TAX MAGAZINE .January, 1930 Vol. VIII, No. 1 JANUARY ISSUE ,ruicral- Page Taxable Income from Partnerships ......................................... E. E. W AKEFIELD 7 The Stock Market Crash and Its Effect Upon Security Values for Estate Tax .......... 1. GOMBERG 11 The Consolidated Return- 1929 Model ......... : ............................ J. HARDY PATTEN 13' Secretary Mellon Advocates Flexible Income Tax Rates ...................................... 12 Tax-Exemption of Compensation Received from States ..................... GEORGE T. ALTMAN 18 Court of Claims Upholds Revision by Commissioner of Tax Determinations .................... 23 Reasonable Application of New Limitation on Period for Filing Returns Promised .............. 24 New Tax Returns Available Early in January ................................................ 24 Status of Board of Tax A ppeals ............................................................. 25 1929 Income Tax Collections Surpass Preceding Year ........................................ 25 New Rule Governing Distribution of Cost Between Stock and Stock Rights ...................... 27 C ourt D ecisions .............................................................................. 22 W ashington, T ax T alk ......................................................................... 24 A m endm e ts of R egulations .................................................................... 30 Significant Decisions of Board of Tax Appeals .................................................... 32 Editor Advertising Manager ERIC G. LEANDER Published Monthly by H.W. CHALLENGER Chicago II1 E ftawKeLI&I I4i; N Chicago Asst. Editor L . . .... o Circulation Manager LYMAN L. LONG Tilt O ThflP M. S. HIXSON Washington, D. C. Chicago Office of Publication, 529 S. Franklin St., Chicago This magazine is published to promote sound thought comments. The editorial policy is to allow frank discussion in economic, legal and accounting principles relating to all on all Federal taxes and state income and inheritance taxes. Federal taxes and state income and inheritance taxes. 'Io On this base contributions are invited. The editors will exer- this end it will contain signed articles on tax subjects of cur- cise care in checking on the accuracy of data printed, hut in rent interest, news items and reports, digests of addresses, all other respects are not responsible for the contents of the books, magazine articles and pamphlets, together with editors' articles or for the opinions of which expression is allowed. SUBSCRIPTION PRICE, $4.00 PER YEAR; SINGLE COPIES, 35 CENTS. 3

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