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12 Tax Mag. 1 (1934)

handle is hein.journals/taxtm12 and id is 1 raw text is: THE
TAX MAGAZINE
VOL. XII                                                                                  No. 1
JANUARY, 1934
General:                                                                                  PAGE
Stocks and Bonds Held in New York State by Foreign Cor-
porations  ..... ...................................................... W .  E ARL  Sm IT   ,3
Federal Taxation from the Taxpayer's Viewpoint ........................ GEORGE M. MORRIs 8
State  Taxation  of Chain  Stores .......................................... W ILLIAM  0. FARBFR  10
Recent State Gross Sales Tax Legislation (Part II) ..................... JAMES W. MARTIN
 ............. WILLIAM A. TOLMANS 15
International Double Taxation (Report of Committee of
American Institute of Accountants) .............................................. 21
Ways and Means Committee Hears Conflicting Views on Rev-
en u e  R evisio n  ............................................................. . . . . . ....  23
The President's Budget Message ........................................................ 24
Speedy  Action  on  Liquor Taxes Indicated ............................................. ...  2-
Effect on N.I.R.A. Taxes of Repeal of the Eighteenth Amend-
m e n t  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2 5
Automotive Industry  Protests Against Multiple Excise Levies .............................  25
Pressly L. Baldridge Resigns Post as Special Deputy Com-
m issio n er  ................................................................. . . . . . .....  25
W ashington  Tax  Talk  ......................................................................  23
Significant Decisions of the Board of Tax Appeals ............................................ ..25
R uling  of  the  Bureau  of  Internal R evenue ..................................................  2()
Court  D ecisions  . .................................................... ............. .....  28
Amen dments  of  Treasury  Regulations ........................................................ . 36
N ew   T ax  P ublications  ................................................ .......................  30
Bibliography  of  Current  Tax  Literature .......................................................  ..37
Editor                          Published Monthly by                  Advertising Manager
ERIC G. LEANDER                                                             JOHN A MURPHY
Chicago                Omm   .        G w      I                         New York
LOOSE LW r SERVICE DIVISION
Asst. Editor                  .f                                         Circulation Manager
LYMAN L. LONG                Office of Publication, 205 W. Monroe St., Chicago  M. S. HIXSON
Washington, D. C.               New York Office, 215 Fourth Avenue.            Chicago
This magazine is published to promote sound thought  comments. The editorial policy is to allow frank dis-
in economic, legal and accounting principles relating  cussion of tax issues. On this basis contributions are
to all Federal and state taxation. To this end it con-  invited. The editors will exercise care in checking on
tains signed articles on tax subjects of current interest,  the accuracy of data printed, but in all other respects
news items and reports, digests of addresses, books,  are not responsible for the contents of the articles or
magazine articles and pamphlets, together with editors'  for the oinions of which expression is allowed.
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