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34 Taxes 1 (1956)

handle is hein.journals/taxtm34 and id is 1 raw text is: 12 Ake TAX MAGAZI N EŽ Con ten tj January 1956 Vol. 34 No. 1 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 January 13,1939, at the Post Office at Chicago, Illinois, under the Act of March 3, 1879. Subscription price: $6.50 per year-single copies, 60. January, 1956. Volume 34. Num- ber 1. Change of address should be received at least 30 days before the date of the issue with which it is to take effect. Interpretations ................. . . . . 2 Washington Tax Talk .................... 5 A Tax Incentive for Individual Foreign Invest- m e n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... by Dwight Hightower and Lajos Schmidt 7 Bill of Rights Not Repealed for Taxpayers ..... ................... by Boris Kostelanetz 16 Introduction to Oil and Gas Interests ......... ............... by James R. Rowen 19 Considerations in Business Lease Arrangements .................... by Vance N. 'Kirby 34 The Past and Future of Deferring Income and Re- serving for Expenses. .by Michael J. Sporrer 45 Depreciation for Tax Purposes ... by T. J. Graves 59 Acq. and Non-acq.-From the Reader ....... 66 Bo o ks . . . ... . . . . . . . . . . . . . . . . . . . ... . . . . 7 0 A rticle s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 2 Canadian Tax Letter ..................... 75 Tax-W ise .... * ......................... 77 City Tax Calendar ....................... 78 State Tax Calendar ...................... 79 Federal Tax Calendar .... Inside back cover Cover Photo of Mr. Harrington by Chase, Ltd. D 1955, Commerce Clearing House, Inc., Chicago 1, Illinois All Rights Reserved Printed in the United States of America TA -