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9 Tax Mag. 3 (1931)

handle is hein.journals/taxtm9 and id is 1 raw text is: THE
TAX MAGAZ I N E

January, 1931

Vol. IX, No. 1

JANUARY ISSUE

General-
Basic Principles Which Should Guide in Tax Legislation .......
The Accrual Method of Calculating Net Income ...............
O hio  at  the  C rossroads  ......................................
Double Taxation and State Inheritance Taxes ................
Tax Exemption   A Key to Tax Reduction ...................
Revision of Alabama Laws Urged by Attorney General .......
Taxation  of  Estates  and  Trusts ...............................
Tax Administration-Annual Report by Secretary of the
T rea su ry   . . . . . . . .. . . . . .. .. . . . . . . .. .. .. . . . . . . .. .. . .... .
Income Tax in Iowa Recommended by Legislative Com-
m itte e  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax Bills Introduced in Congress ................
Mining Industry Disagrees as to Revision of Depletion
P ro v isio n s  . . . .. . . . .. . . . . . . . .. . . .. . . .. .. . . . . . . .. . . . .. . .
New Question Raised as to Substitution of Names of Parties
in  Cases  before  the  Board  .. ...........................
Chart  of  the  California  Tax  System  .......................
Indiana Tax Survey Committee Approves Adoption of In-
co m e  T ax   . . . . . . .. .. . . . . . . .. . . .. . . . . . . . . .. .. .. .. . . ... .
C ou rt  D ecision s  ............. .......... ........ .. ...... ........ .
W ashington  Tax  T alk  ..........................................
Significant Decisions of the Board of Tax Appeals .................

Editor
ERIC G. LEANDER
Chicago
Asst. Editor
LYMAN L. LONG
Washington, D. C.

Published Monthly by
WOSE LEAP SERVICE DMSIO
Office of Publication, 205 W. Monroe St., Chica

Page
............... DR. T. S. ADAMS  7
............ .... DONALD  HORNE  9
..... RALPH THEODORE COMPTON 13
.......... LYLE W. OHLANDER 16
................ ROBERT  ATKINS  19
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........... R. W. McNAUGHTON 21

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Advertising Manager
H. W. CHALLENGER
Chicago
Circulation Manager
M. S. HIXSON
go                  Chicago

This magazine is published to promote sound thought
in economic, legal and accounting principles relating to all
Federal and state taxation. To this end it will contain
signed articles on tax subjects of current interest, news
items and reports, digests of addresses, books, magazine
articles and pamphlets, together with editors' corn-
SUBSCRIPTION PRICE $4.00 PER

ments. The editorial policy is to allow frank discus-
sion of tax issues. On this basis contributions are
invited. The editors will exercise care in checking on
the accuracy of data printed, but in all other respects
are not responsible for the contents of the articles or
for the opinions of which expression is allowed.
YEAR: SINGLE COPIES. 35 CENTS

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