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18 Taxes 1 (1940)

handle is hein.journals/taxtm18 and id is 1 raw text is: f)lix TAX MAGAZINE THIS magazine is pub- lished to promote sound thought in economic legal and accounting principles relating to all federal and state taxation. To this end it contains signed articles on tax subjects of current interest, reports on pend- ing state tax legislation, in- terpretations of tax laws, and other tax information, book reviews, etc. The editorial policy is to allow frank discussion of tax issues. On this basis contributions are invited. Care will be exercised in checking the accuracy of data printed, but respon- sibility is not assumed for the contents of the articles or for the opinions ex- pressed therein. Editor William N. Wise Advisory Editor George T. Altman Washington Editor Lyman L. Long Business Manager George J. Zahringer Circulation Manager M. S. Hixson Contents for JANUARY. 1940 Vol. 18 General: Trends in Public Finance... No. 1 PAGE ......... Roswell M agill 3 Federal Taxation of Corporations ...... Frank E. Seidman 8 Determination of Gain or Loss upon the Sale of Stock or Stock Rights ...................... . Paul D. Seghers 11 Double Taxation by the States-A New Tax Hazard ..... .... . George L. Kappes 15 Appraisal for Assessment of Intangible Corporate Property in Illinois ............................. H . S. M arshall 19 The Effect of Taxes upon Property Values in New England .............................. .........E dw ard Jones 25 War-Time Income Tax in Great Britain .................. ..................I............. H . A rnold Strangm an 28 . . . . . . . . - 30 The Tax Convention with Sweden ......... Digests of Articles on Taxation in Current Legal Periodicals Pending State Tax Legislation State Tax Calendar ........... Federal Tax Calendar ......... Washington Tax Talk ..... Talking Shop with Lewis Gluick ................... Current Books of Interest in the Field of Taxation ....... In terpretations ..................................... . . . . . . . . . . . . . . . 4 2 . . . . . . . . . . . . 4 3 . . . .. . . . . 4 6 . .. . . . . . . . .I . . . 4 7 56 ..... 58 Published monthly by Commerce Clearing House, Inc., Loose Leaf Service Division of the Corporation Trust Company, 214 N. Michigan Ave., Chicago Subscription price: $3.00 per year; single copies, 50 cents Entered as second-class matter January 13, 1939, at the Post Office at Chicago, Illinois, under the Act of March 3, 1879. Title registered U. S. Patent Office Copyright 1940, Commerce Clearing House, Inc. PRINTED IN U. S. A.

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