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16 Tax Mag. 1 (1938)

handle is hein.journals/taxtm16 and id is 1 raw text is: TAX M AGAZINE PUBLISHED MONTHLY BY COMMERCE CLEARING HOUSE, INC., LOOSE LEAF SERVICE DIVISION OF THE CORPORATION TRUST COMPANY, 205 WEST MONROE STREET, CHICAGO This magazine is pub- lished to promote sound thought in economic, legal and accounting principles relating to all Federal and state taxation. To this end it contains signed articles on tax subjects of current interest, reports on pend- ing tax legislation, court decisions and administra- tive rulings relating to tax laws, and other tax infor- mation, book reviews, etc. The editorial policy is to allow frank discussion of tax issues. On this basis contributions are invited. The editors will exercise care in checking on the ac- curacy of data printed, but responsibility is not as- sunmed for the contents of the articles or for the opinions of which expres- sioti is allowed. 0 Editor WILLIAM N. WISE 0 Advisory Editor GEORGE T. ALTMAN Washington Editor LYMAN L. LONG 0 Business Manager GEO. J. ZAHRINGER 0 Circulation Manager M. S. HIXSON JANUARY, Vol. 16 General: 1938 No. 1 P The Taxation of Invested Capital ............. Marvel Stockwell The Tax Burden and the National Income ...... C. Lowell Harriss Tax Lim itations . .......................... . W alter C. Thiel Effects of the Corporation Surtax .... ... P. K. Seidman Sales, Business and Use Taxes in New York.... Henry M. Powell Tax Exemptions, Part III-B -Exemption of Public Property Determined by Location ............ Lawrence R. Bloomenthal The Legal Monstrosity of Double Domicile.. . T. Ludlow Chrystie Board Case Can Not Be Reopened after Decision Becomes Final .... Interest on HOLC and FMC Bonds Exempt from Excess-Profits T a x . . . . . . . . . . . . .. . . . . . . . . . Railroad Retirement Act Pensions and Annuities Not Taxable . Types of Errors Likely in Filing Corporation Returns-Form 1120. Penalty for Surplus Accumulation ... ....................... Professor Fisher Defends His Concept of Taxable Income ....... Digests of Articles on Taxation in Current Legal Periodicals ..... State T ax C alendar .. ...... ............. ........... F ederal T ax C alendar ............... ........... ........ Table of State Chain Store Taxes ..... .............. Pending State Tax Legislation ....... .................. Talking Shop with Lewis Gluick ............................... Books on Accounting, Finance, Government and Taxation. Court Decisions ............... Significant Decisions of the Board of Tax Appeals ........... Rulings of the Bureau of Internal Revenue ................ .. .... Contents for GE 3 10 16 19 24 SUBSCRIPTION PRICE: $3.00 PER YEAR; SINGLE COPIES, 50 CENTS Fntered as second-class matter October 19. 1934. at the Post Office at Chicago. Illinois, under the Act of March 3, 187Q Copyright 1938, Commerce Clearing House, Inc.