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3 Nat'l Income Tax Mag 1 (1925)

handle is hein.journals/taxtm3 and id is 1 raw text is: THE NATIONAL - INCOME TAX MAGAZINE January, 1925 Vol. III, No. 1 IN THIS ISSUE Legal and Accounting PAGE Business Reorganizations in Their Relation to Income Taxation ....... By LEO H. HOFFMAN 7 Notes on the Revenue Act of 1924-Income Tax Provisions ......... By ROSWELL F. MAGILL 12 New Accounting Conceptions in the Revenue Act of 1924 .............. By ERIC L. KOHLER 17 Significant Decisions of the United States Board of Tax Appeals .......................... 28 All Protests Against Deficiency Assessments Must Be Made to Agents-in-Charge ............. 31 Further Amendments Made to Rules of Practice Before Board of Tax Appeals .............. 33 No Appeal Granted Within Bureau Following Disallowance of a Refund Claim ............. 34 Corporations Which Are Not Required to Withrhold Tax of Individuals ................... 40 General The Income Tax a Remedy for the Farmer's Tax Burden ........ By EDWARD R. A. SELIGMAN 9 Validity of Pennsylvania Coal Tax Adds $6,000,000 to State Revenue ...................... 25 American Farm Bureau Federation Opposes Federal Estate Tax Levy ...................... 26 M ove Initiated to Eliminate M ultiple Taxes on Estates ................................. 30 Fifty Million Dollar Refund Necessary to Pay Tax Refunds ............................ 30 Commissioner to Disregard Decision No. 40 of Board of Tax Appeals ...................... 33 Two Amortization Cases Reopened at Request of Senate Investigating Committee ........... 34 Cost of Collecting Internal Revenue Decreased for Fiscal Year 1924 ....................... 34 Thirty-four Legislatures to Be in Session During the Year ............................... 36 Test of California Inheritance Tax Law in Progress ................................... 36 Editorial Review ...................................................................... 24 W ashington T ax B riefs ................................................................ 32 B usiness B ook R eview s ................................................................. 40 Accountants Engaged in Federal Tax Practice .............................................. 47 Editor ERIC G. LEANDER Chicago Asst. Editor R. F. WISEHEART Washington Published Monthly by COMMERCE CLEARING HOUSE Illinois Merchants Bank Bldg. Chicago Circ. Mgr. H. W. CHALLENGER Chicago Adv. Mgr. HERBERT N. SUMMERS Chicago This magazine is published to promote sound thought in economic, legal and accounting principles relating to all federal taxes and state income taxes. To this end it will contain signed articles on tax subjects of current interest, news items and reports, digests of addresses, books, maga- zine articles and pamphlets, together with editors' comments. The editorial policy is to allow frank discussion on all Fed- eral taxes and State income and inheritance taxes. 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. SUBSCRIPTION PRICE, $3.00 PER YEAR. SINGLE COPIES, 35 CENTS.