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33 Taxes 1 (1955)

handle is hein.journals/taxtm33 and id is 1 raw text is: I/ke TAX MAGAZI N EŽ

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January
1955
Vol. 33 No. I
TAXEs-The Tax Maga-
Zine is published month-
ly by Commerce Clear-
ing House, Inc., 214
North  Michigan  Ave-
nue, Chicago 1, Illinois.
Entered as second-class
matter January13,1939,
at the Post Office at
Chicago, Illinois, under
the Act of March 3,
1879.  Subscription
price: $6.50 per year-
single copies, 600. Jan-
uary, 1955. Volume 33.
Number 1.
Change of address
should be received at
least 30 days before the
date of the issue with
which it Is to take ef-
fect.

Interpretations  ............ : ............  2
Washington Tax Talk ......................  5
Compensation of Executives Under the 1954
Code  ...... ....... . by Harry J. Rudick  7
Pension and Profit-Sharing Trusts Under the
Internal Revenue  Code  of 1954  .........
................. by  John  R. Lindquist  30
State Multiple Taxation of Personal Income Re-
exam ined  ...........................
..... by Harold M. Groves and Glenn Fisher 36
1913-2013: A Hundred Years of Income Taxa-
tion. . by Walter J. Blum and James P. Johnson 41
Sales Tax Charts as Time-Saving Devices  ......
.............I.......... by  Heinz  Ulrich  50
Currency Depreciation in Latin America-ts
Character and Effect on Foreign Taxpayers.
.................. by  J. Irizarry  y  Puente  52
The Corporate Executive and the Business Ex-
pense Deduction .... by Donald C. Osmond 68
Bo o ks  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7 4
A rticles  .......  .................... .  75
Canadian  Tax  Letter  ................... .  77
Tax-W ise  .......  .............  ..... .  78
City  Tax  Calendar  ................. .....  79
State  Tax  Calendar  .....................  80
Federal Tax Calendar  ......... Inside back cover
Printed in U. S. A.
Copyright 1954 by Commerce Clearing House, Inc.
All Rights Reserved.