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37 Taxes 1 (1959)

handle is hein.journals/taxtm37 and id is 1 raw text is: JANUARY 1959-CONTENTS Vol. 37 No. 1 In T h is Issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Tax-Wise News ........................................ 5 What the Supreme Court Said About Stern and Bess ........... ............................... by W alter E. Barton 9 The Small Business Corporation ......... by Willard D. Horwich 20 Let's Go Slow With Tax Option Corporations ................ ............................. by Harold M . Hoffman 21 How to Streamline Tax Returns ............. by Fred H. Drewes 37 What the Supreme Court Says About the Federal Tax Lien ...... .............................. by Harold W . Felton 45 Supreme Court Says No to Capital Gains Treatment of Carved-Out Oil Payments .................... by Stanley C. Simon 61, State Tax News ........................................ 63 Uniform Division of Income for Tax Purposes ... by John A. Wilkie 65 B o o ks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 4 W ashington Tax Talk ............................... .. 77 How to Tax Foreign Income by Dan Throop Smith .... .......................... 78 by Paul D. Seghers ................................. 86 Meetings of Tax Men ....................... Inside Back Cover TAXES-The Tax Magazine is published monthly © 1958, Commerce by Commerce Clearing House, Inc., 4025 West Clearing House, Inc., Peterson Avenue, Chicago 46, Illinois. Second- Chicago 46, Illinois. class postage paid at Chicago, Illinois. Subscrip- All Rights Reserved. tion price: $7.50 per year-single copies, 75¢. Printed in the United January, 1959. Volume 37. Number 1. States of America. Change of address should be received at least 30 days before the date of the issue with which it is to take effect.