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54 Taxes 1 (1976)

handle is hein.journals/taxtm54 and id is 1 raw text is: IN THIS ISSUE

JANUARY 1976                                          Vol. 54 No. 1
Tax-W ise  News  ............................................. .....  2
The Problems of Section 501(c)(7) Organizations ........... by J. Denny Moffett 4
Does a Dividend Tax Credit Work? ................. by Jacobus T. Severiens 17
Some Rules for the Evaluation of Tax Shelters ................ by J. C. Whiffed 27
The New Pension Reform Act-What Now? Plan or No Plan ................
......................... by Benjamin M. Becker and Alan A. Aronson 36
Tax  on  Virtue  ....................................... by  G. D. Brighton  51
The Marital Deduction and a Private Annuity .............. by Maurice J. Sturm 54
W ashington  Tax  Talk  ..............................................  60
Tax  M eetings  ....................................................  62
State  Tax  News  ..................................................  63
TAXES--The Tax Mogazin is published monthly by Commerce Clearing House. Inc., 4025 West
Peterson Ave., Chicago, Illinois 60646. Second-class postage paid at Chicago, Illinois.
Subscription price: $25, 1 year; $3.00. single copy, January. 1976. Volume 54, 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.
Q 1975, Commerce Clearing House. Inc., Chicago, Illinois 60646. All rights reserved. Printed in
the United States of America.

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