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41 Taxes 1 (1963)

handle is hein.journals/taxtm41 and id is 1 raw text is: IN THIS ISSUE

JANUARY      1963                            Vol. 41       No. 1
Tax-W ise  N ew s  .................................................  2
W ashington  Tax  Talk  .............................................  4
State  Tax  N ew s  .................................................  6
All the articles in this issue were presented at the
University of Pennsylvania Tax Conference.
Assumptions as to Actuarial Methods ................ by Bernhardt K. Stabert  11
Regulatory  Legislation  ........................ by Joseph W. Marshall, Jr.  14
Valuation  of Assets ............................. by Bernhardt K. Stabert  17
Deferred Compensation and Stock Options .............. by Lawrence J. Scully 20
Automatic Data  Processing  in the  Internal Revenue Service  ................
........................................... by  W illiam  H . Sm ith  26
The Use of Taxpayer Identifying Numbers by Individuals, Business and the Gov-
ernment  ................................. by  George  J. Leibowitz  31
Improved Statistics Resulting from the ADP System ........ by E. J. Engquist, Jr. 39
Ethics in  Federal Taxation ............................ by Randall S. Stout  44
The Highlights of the Investment Credit Provisions (Revenue Act of 1962) ......
..................................... by  Theodore  K. W arner, Jr.  50
Relief Provisions in Section  12 of the Revenue Act of 1962 .................
.  ....................................... by  Richard  C. M unsche  53
Depreciation Under the Treasury Guidelines and Rules ....... by Frank E. Small 59
TAXES--The Tax Magazine is published monthly by Commerce Clearing House, Inc., 4025 West
Peterson Ave., Chicago 46, Illinois. Second-class postage paid at Chicago, Illinois.
Subscription price: $9 per year-single copies, $1. January, 1963. Volume 41. Number 1.
Change of address should be received at least 30 days before the date of the Issue with which It is
to take effect.
© 1962, Commerce Clearing House, Inc., Chicago 46, Illinois. All rights Reserved. Printed in the
United States of America.

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