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30 Taxes 1 (1952)

handle is hein.journals/taxtm30 and id is 1 raw text is: E, U. S PAT. OFF
O TAX MAGAZINE
CCH
Contents for

JANUARY
Volume 30

..           ..      1952
Number 1

Interpretations  ............. ....... ....................................  2
W ashington  T ax  T alk  ...................................................  5
Recent State Tax Trends ........................... by Edward Roesken    9
Valuation . . for Pennsylvania Capital Stock and Franchise Taxes
.......................... ................... by  Robert  D .  H anson  17
Interstate Commerce and a State's Right to Revenue ...... by Fred L. Cox  25
Tax  Highlights of 1951  ............  .. ..........  by  J. H. Landman  27
The Taxed Tax-Free Transfer ..................... by Victor R. Wolder 33
Tax Accounting for Long-Term Contracts ..............
........................... by  James G. Condon  and  George M. Horn  37
Redemption of Stock to Pay Death Taxes ......... by Gordon D. Simons 42
The Privilege Against Self-Incrimination and Required Income Tax Records
.................I........... ................. by  B ernard  D .  M eltzer  45
Wanted: A Rule for Building Losses ............... by Cecil J. McCaffrey  53
W hat  Constitutes  Reasonable  ,Cause?  .................... ........ . ...
.......................... by  Harold  Kamens and  W illiam  A. Ancier  58
Tax  Classics ....................................... by  Robert  S. H olzm an  65
B ook s  .  .  .  A rticles  ....................................................  69
C anadian  T ax  L etter  ....................................................  73
Acq. and  Non-acq.- From  the  Reader ....................................  75
T ax -W ise  .........  ....  .............................................. .  76
State  T ax  C alendar  .....................................................  80
Federal  Tax  Calendar ....................................... Inside back  cover
City Tax Calendar ......................................... Inside back cover

Printed in U. S. A. Copyright 1952 by Commerce Clearing House, Inc.