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26 Taxes 1 (1948)

handle is hein.journals/taxtm26 and id is 1 raw text is: CCH Contents for JANUARY ...... 1948 Volume 26 Number 1 Acq. and Non-acq.- From the Reader ...... ................. ......... 2 T a x -W ise . ... .. . .. . .. . . ... . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. .. .. .. . 4 W ashington T ax T alk .................................................... 7 Rescinding Trusts of Family Partnership Interests ...................... ............................. by Sol Mandell and Hyman M. Rubinroit 11 The Tax Nationalization of Community Property ...... by George T. Altman 14 Concepts of Section 102.... ........................ by J. H. Landman 19 Taxability of Assigned Income After Transfer of the Property ............... ..................... ...........I......... .. ... by F ritz L . B raunfeld 30 State Legislation and Federal Taxation .......... by J. William Norman, Jr. 35 Accrual Date of New York State Franchise tax ......... by Gerhard J. Mayer 43 Authors and the Federal Income Tax ................. by Paul Edgar Swartz 51 Pioneering Activities ......by..................... by Arnold C. Stream 64 T ax B riefs .. . ..................................... by J. H . Landm an 72 B ook s . . . A rticles ...................................................... 75 Talking Shop ............. ........................... by Lewis Gluick 77 Tax Classics .............. ...................... by Robert S. H olzm an 80 In terp retation s . .. ... .... ....... .... ..... .. .... ....... 83 State T ax C alendar ...................................................... 87 Federal Tax Calendar ...................................... Inside back cover Printed in U. S. A. Title Registered U. S. Patent Office. Copyright 1948 by Commerce Clearing House, Inc. 11F ixR TY A X *OOA4:FFP i ii v I _*_ I 1 1. 1 - wAX MAGAZI N E