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46 Taxes 1 (1968)

handle is hein.journals/taxtm46 and id is 1 raw text is: IN THIS ISSUE JANUARY 1968 Vol. 46 No. 1 Tax-w ise N ew s ................................................. 2 Equipment Leasing and: the Investment Credit .............. by David F. Rock 4 Federal Tax Liens and Jointly Owned Property .............. by John C. King 7 Minors in Family Partnerships Since 1954 ........... by Waldo G. Rothenberg 17 Corporate Partial Liquidation ......................... by Charles D. Lewis 27 Price Simulation in Section 482 Regulations ....... : ....... by John T. Walter 33 Double-Barreled Attack on Consolidated Returns: Unfair?.. by D. Larry Crumbley 38 Amortization of Leasehold, Improvements ............... by Victor R. Wotder 46 Considerations in Utilizing Section 303 of the 1954 Code ..... by Robert S. Taft 52 From the Thoughtful. Tax Man---oward L. Braitman ...................... 59 W ashington Tax Talk ............................................. 61 M eetings of Tax M en ............................................. 62 State Tax N ew s ................................................. 64 TAXIES-The Tax Magazine is published monthly by Commerce Clearing House, Inc., 4025 West Peterson Ave., Chicago, Illinois 60646. Second-class postage paid at Chicago, llinois and at additional mailing offices. Subscription price: $11, 1 year; $1.25 single copy. January, 1968. Volume 46. 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. © 1967, Commerce Clearing House, Inc., Chicago, Illinois 60646. All rights reserved. Printed in the United States of America.

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