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38 Taxes 1 (1960)

handle is hein.journals/taxtm38 and id is 1 raw text is: JANUARY 1960-CONTENTS Vol. 38 No. 1 In T h is Issu e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 From the Thoughtful Tax Man .......... by Robert E. Williams 6 Tax-W ise N ew s ................ . .... ........... 8 The Boggs Bill: A Review of the Committee Print ............ ...... ...I...... ................ . by R . C . M unsche 11 Papers Presented at the Tenth Annual-West Virginia Tax Institute 17 Effect of Subchapter S on Decisions as to Form of Business Or- ganization ..................... by Converse Murdoch 19 Depletion, Depreciation and Coal Mining... by F. Addison Jones 31 Exclusions from Taxable Income and How to Acquire Them .... ............................... by Melvin H. Levy 42 The Pour-Over Technique in Estate Planning .............. .......................... by Charles N. Schenck, III 57 Pension and Profit-Sharing Plans: Fallacies and Facts ......... ............................ by M eyer M . Goldstein 71 W ashington Tax Talk ............. .................... 78 State Tax N ew s ...... ..... ................... 81 Apportionment Formula for Unitary Airlines ............ ............................ by John A . W ilkie 86 Meetings of Tax Men ....................... Inside back cover TAxES-The Tax Magazine is published monthly D 1959, 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, 750. January, 1960. Volume 38.. Number 1. Printed In the United States of America. Change of address should be receivedat least 30 days before the date of the issue with which it is to take effect. Ate TAX MAGAZINEŽ