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52 Taxes 1 (1974)

handle is hein.journals/taxtm52 and id is 1 raw text is: IN THIS ISSUE

JANUARY 1974                                        Vol. 52 No. 1
Tax-Wise News ..................................................2
Employer Contributions to Voluntary Employees' Beneficiary Associations .......
..............................  ............ by  Jeffrey  E.  Curtiss  5
GAAP, the AICPA and the Tax Law .................. by Shirley M. Arbesfeld 18
Pollution Control Devices: Rapid Amortization. Versus the Investment Credit ......
....................... by Michael L Moore and G. Fred Streuling 25
Taxing the Political Process-Recent Developments .......................
...................... by Robert Feinschreiber and Lana Feinschreiber 31
The Home Office Deduction ........................ by Leonard R. Vignola 35
The Minimum Tax Concept: A Constitutional Analysis ...... by John M. Birkeland 40
Private Annuities in Estate Planning ................... by Robert A. Phillips 50
W ashington  Tax  Talk  ..........  ....................................  58
State  Tax  News  ..................................................  60
Tax  M eetings  ................................  ...................  63
TAX3-The Te Magazine Is published monthly by Commerce Clearing House, Inc., 4025 West
Peterson Ave., Chicago, Illinois 60646. Second-class postage paid at Chicago, Illinois.
Subsci4ptim uice: $15, 1 year; $1.50, single copy. January, 1974. Volume 52. Number 1. Change
of address should) be received at least 3D days before the date of the issue with which it is to
take effect.
o 29M Commerce Clearing House, Inc.. Chicago, n1linois 6066 All rights reserved. Printed in
the United States of America.

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