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19 Taxes 1 (1941)

handle is hein.journals/taxtm19 and id is 1 raw text is: 'Syi/e TAX MAGAZINE -r T HIS 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 Vol. 19 * 1941 No. 1 General: PAGE A Fundamental Reason for Not Taxing Savings .... .......................... ..I......... Irving F ish er 3 Tax Valuation of Public Utility Property. James W. Martin 7 Economic Effects of New Deal Fiscal Policies ............ ...................................... P au l S tud enski 14 Federal Taxation of Alimony Trusts.. Charles W. Tye 19 Incentive Taxation-A New Attack on Depression ......... ........................... . C. W illiam H azelett 24 Income Derived from the Recovery of Deduction .......... ....... ................. .......... H . Z ysm an 29 Valuation of Real Property-Loan v. Tax Purposes ....... .......I..... ....................I.... E dw ard Jones 33 Taxation of Gifts by the States ....... H. Arnold Strangman 36 State Tax Commissions-Their History and Reports .... .................................... L ew is W . M orse 38 State T ax Calendar ....................... Federal Tax Calendar ................... Digests of Articles on Taxation ............ Talking Shop with Lewis Gluick .............. Pending State Tax Legislation .................. W ashington Tax Talk ......................... Interpretations . . . . . . . . . . . . 4 5 . .. ... . . . 4 8 . . . . . . . . . . 5 0 . . . . . . . . . . 4 2 . . . . . . . . . . 5 1 ... . . . . . . . . . . . . . . . . . . 5 9 Published monthly by Commerce Clearing House, Inc., Loose Leaf Service Division of the Corporation Trust Company, 214 N. Michigan Ave., Chicago Subscription price: $4.00 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 1941, Commerce Clearing House, Inc. PRINTED IN U. S. A. m I

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