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23 Taxes 1 (1945)

handle is hein.journals/taxtm23 and id is 1 raw text is: -l gire TAX MAGAZINE This magazine Is iblished to promote und thought in eco-. )mic, legal and ac- )unting principles 4ating to all federal id state taxation. To us end it contains gned articles on tax abJects of current iterest, reports on ndIng state tax legis- tion, interpretations r tax laws, and other Lx information. The editorial policy to allow frank dis- ission of tax Issues. n this basis contribu- ons are invited. Care Ill be exercised In iecking the accuracy data printed, but re- ponsibility is not ;sumed for the con- nts of the articles or )r the opinions ex- cessed therein. Editor Henry L. Stewart Washington Editor Lyman L. Long Advisory Editor George T. Altman Business Manager George J. Zahringer Circulation Manager M. S. Hixson 0 Subscription price: $4.00 per year; single copies, 500. 0 Published monthly by Commerce Clearing House, Inc., !14 N. Michigan Ave., Chicago 1, Illinois ntered as second-class atter January 13, 1939, the Post Office at hicago, Illinois, under e Act of March 3, 1879. rinted in U. S. A. Title egi:stered U. S. Patent c. Copyright 1945 r Commerce Clearing House, Inc. Contents for JANUARY Volume 23 ... 1945 Number 1 Page Separate Accounting for State Income Tax Pur- poses .................... by W alter F. Kautz 2 Recent Developments in Accelerated Amortization ............................ by R ussell S. Bock 13 Pennsylvania Corporate Taxation Rules Estab- lished in 1944 ............... by I. H. Krekstein 14 Post-war Tax Revision ..... by George T. Altman 22 The Taxability of Trusts .... by Morris D. Kopple 28 The Treasury Department's Bulletin on Section 722.. by Joseph A. Maloney and William B. Wood 39 The Family Partnership... by Edward N. Polisher 46 W ashington Tax Talk .......................... 50 Social Security ............ by Robert S. Holzman 52 Mistaken Beliefs About Tax Administration ...... .......................... by Norm an J. Cann 55 Income Taxation and Risk Taking .............. .... by Evsey S. Domar and Richard A. Musgrave 60 The General Counsel's Section 722 Memorandum ........................... by J. H . Landm an 63 Talking Shop ............. by Bert V. Tornborgh 68 Interpretations ............................... 71 Post-war Tax Problems ....... by Roy G. Blakey 77 Relief Provisions in the Revenue Act of 1943 ........................... by Jam es E. Fahey 78 Dobson v. Commissioner .... by Randolph E. Paul 83 State Tax Calendar ............................ 88 Federal Tax Calendar .......................... 96

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