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12 Tax Mag. 1 (1934)

handle is hein.journals/taxtm12 and id is 1 raw text is: THE TAX MAGAZINE VOL. XII No. 1 JANUARY, 1934 General: PAGE Stocks and Bonds Held in New York State by Foreign Cor- porations ..... ...................................................... W . E ARL Sm IT ,3 Federal Taxation from the Taxpayer's Viewpoint ........................ GEORGE M. MORRIs 8 State Taxation of Chain Stores .......................................... W ILLIAM 0. FARBFR 10 Recent State Gross Sales Tax Legislation (Part II) ..................... JAMES W. MARTIN ............. WILLIAM A. TOLMANS 15 International Double Taxation (Report of Committee of American Institute of Accountants) .............................................. 21 Ways and Means Committee Hears Conflicting Views on Rev- en u e R evisio n ............................................................. . . . . . .... 23 The President's Budget Message ........................................................ 24 Speedy Action on Liquor Taxes Indicated ............................................. ... 2- Effect on N.I.R.A. Taxes of Repeal of the Eighteenth Amend- m e n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5 Automotive Industry Protests Against Multiple Excise Levies ............................. 25 Pressly L. Baldridge Resigns Post as Special Deputy Com- m issio n er ................................................................. . . . . . ..... 25 W ashington Tax Talk ...................................................................... 23 Significant Decisions of the Board of Tax Appeals ............................................ ..25 R uling of the Bureau of Internal R evenue .................................................. 2() Court D ecisions . .................................................... ............. ..... 28 Amen dments of Treasury Regulations ........................................................ . 36 N ew T ax P ublications ................................................ ....................... 30 Bibliography of Current Tax Literature ....................................................... ..37 Editor Published Monthly by Advertising Manager ERIC G. LEANDER JOHN A MURPHY Chicago Omm . G w I New York LOOSE LW r SERVICE DIVISION Asst. Editor .f Circulation Manager LYMAN L. LONG Office of Publication, 205 W. Monroe St., Chicago M. S. HIXSON Washington, D. C. New York Office, 215 Fourth Avenue. Chicago This magazine is published to promote sound thought comments. The editorial policy is to allow frank dis- in economic, legal and accounting principles relating cussion of tax issues. On this basis contributions are to all Federal and state taxation. To this end it con- invited. The editors will exercise care in checking on tains signed articles on tax subjects of current interest, the accuracy of data printed, but in all other respects news items and reports, digests of addresses, books, are not responsible for the contents of the articles or magazine articles and pamphlets, together with editors' for the oinions of which expression is allowed. SUB3SCRIPTION PRICE $4.00 PER YEAR; SINGLE COPIES, 35 CENTS