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39 Taxes 1 (1961)

handle is hein.journals/taxtm39 and id is 1 raw text is: ANUARY 1961-CONTENTS
Fol. 39  No. 1

From the Thoughtful Tax Man .......... by Arthur F. McGervey  2
Tax-W ise  News .. .....................................     4
Tax Aspects of the 1958 Small Business Investment Act ........
........................... by    Leonard  L.  Silverstein  7
Tax Effects of Contingencies in Unfunded Deferred Compensation
Plans  ......................... by   James  R. Modrall  24
Taxation of Distributions from Qualified Pension or Profit-Sharing
Plans  ......................... by   Marcus  D. Grayck  34
Permanency as a Requisite of Tax Qualified Pension and Profit-
Sharing  Plans  ................... by  Isidore  Goodman  42
A Tax Man's Appreciation of Tobacco ..... by Harold M. Groves 53
Washington Tax Talk .................................. 54
B o o ks  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6 1
Meetings of Tax  Men  ....................... Inside  back cover
TAXES-The Tax Magazine is published monthly
© 1961, 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: $9 per year-single copies, $1.
Printed In the United       January, 1961. Volume 39. 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.