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25 Taxes 1 (1947)

handle is hein.journals/taxtm25 and id is 1 raw text is: Contents for JANUARY ...... 1947 Volume 25 Number 1 Washington Tax Talk ...................................... . . 2 Taxes in Bankruptcy Proceedings ........................ by Frank C. Olive 5 The Tax Meaning Behind Recent Pennsylvania Decisions ............. ................................................. by 1. H. Krekstein 11 Harold Knutson-Three Decades of Tax Know-How.... ........................... .. .................. by L arston D . F arrar 18 Important Tax Dates in the Next Six Months .......... by Edward Roesken 21 New Jersey's New Tax Law the First Year ............. by Morris Liebman 26 Tax Aspects of the Sale or Exchange of Contracts. : ...... by Alvin R. Cowan 31 Averaging Constructive Base Period Income ............ by Bert L. Klooster 37 Research and Development Costs ...................... by Leon L. Rice, Jr. 41 The Incorporation of Partnerships ..................... by Samuel H. Levy 43 A Timesaving Tax Table ........................... .... 48 The Preparation of Valuation Cases ....................... by Allin H. Pierce 53 When Tax Relief Is Not Tax Relief .................. by Leonard Houghton 61 The Surviving Husband and the Wiener Case .................. by Val Irion 64 Valuation of Rural Tangible Personal Property ............ by Earl K. Turner 68 Valuation of Inventories for Tax Purposes .................. by Herman Ellis 74 Current Books of Interest in the Field of Taxation ........ . ...... 79 Talking Shop ............. . ......... by Lewis Gluick 81 Interpretations ......................................... 84 State Tax Calendar .... ............... . .......... 86 Federal T ax Calendar ............. ........................... .......... 96 Printed In U. S. A. Title Registered U. S. Patent Office. 0 0 0 Copyright, 1947, by Commerce Clearing House. Inc. 0 0 0 Cover: Harris & Ewing Photo