About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

13 Tax Mag. 1 (1935)

handle is hein.journals/taxtm13 and id is 1 raw text is: THE
TAX MAGAZINE

No. 1

Vol. XII[

JANUARY, 1935
General:
Shall We Simplify and Preserve the Income Tax? ...................
Control of the Business Cycle by Means of the Income Tax ...........
State  T ax  L egislation  in  1934  ........... .. .......................
Taxation of Corporations Used to Avoid Taxes Upon
S h a reh o ld ers  . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . .

Probable Effect of Tax Limitation in Illinois

Digests of Articles on Taxation in Current Legal Periodicals .......
State  Tax  Calendar for  February, 1935. ........................
Many Tax Bills Introduced in the House of Representatives .......
President's Budget Message Contemplates No New or
A dditional  T ax es  ..........................................
Treasurv Policy as to Surtax on Corporations with
E xcessive  Surpluses  .......................................
Rules Governing Tax Practice Before Treasury Further
In te rp rete d  . .. . .. . . . . .. . .. . .. . . . . . . . . . . . . . .. . .. . . . ... . .. . . .
Collection of AAA Compensating Taxes Delegated to
B ureau  of  C ustom s  .......................................
Excerpts from Annual Report of Commissioner of In-
tern al  R even u e  ............................................
Personnel of Joint Commitee on Interna I Revenue Taxation .......
Members of House Ways and Means Committee, 74th Congress .......
Special Report on  Britsh  Tax  System  ............................
W ashington  Tax  T alk  ..............................................
Significant Decisions of the Board of Tax Appeals ......................
Court Decisions ..........                       .     ...........
Rulings  of  the  Bureau  of  Internal Revenue ............................
New  Tax  Publications  ............. - - - - - -  - - -  - - -  -

Editor                                    Pubh.hkd Monthly by
ERIC G. LEANDER
Chicago                       a     IWU      M    C iE  oa    0--0-1-U     ,
.-SOE  E~l,,r S.-C'l l DMS10.lO
Asst. Editor
LYMAN L. LONG                          Office of Publication, 205 W. Monroe St., Chicago
Washington, D. C.                          New York Office, 215 Fourth Avenue.
Entered as second-class matter October 19, 1934, at the Post Office at Chicago, Illinois, under the Act
Copyright, 1935, by Commerce Clearing House, Inc.

This magazine is published to promote sound thought
in economic, legal and accounting principles relating
to all Federal and state taxation. To this end it con-
tains signed articles on tax subjects of current interest,
reports on pending tax legislation, court decisions and
administrative rulings relating to tax laws, and other tax
SUBSCRIPTION PRICE $3.00 PER

PAGE
.... HERMAN T. REILING  3
..... GEORGE T. ALTMAN  9
.RAYMOND E. MANNING    13
SAMUEL JOYCE SHERMAN    19

........ SIMEON E. LELAND  27
. . . . . . . . . . . . .. . . . . . . . . . . .  3 4
. . . . . . . . . . . . . . . . . . . . . . . . .  3 5
. . . . . . . . . . . . . . . . . . . . . . . . .  3 8

Advertising Manager
JOHN A MURPHY
New York
Circulation Manager
M. S. HIXSON
Chicago
/
of March 3, 1879

information, book reviews, etc. The editorial policy is
to allow frank discussion of tax issues. On this basis
contributions are invited. The editors will exercise care
in checking on the accuracy of data printed, but respon-
sibility is not assumed for the contents of the articles
or for the opinions of which expression is allowed.
YEAR; SINGLE COPIES, 25 CENTS

....................
....................
....................
....................
....................
....................
....................
....................
. . . . . . . . . . . . . . . . . .  -

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most