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41 Taxes 1 (1963)

handle is hein.journals/taxtm41 and id is 1 raw text is: IN THIS ISSUE JANUARY 1963 Vol. 41 No. 1 Tax-W ise N ew s ................................................. 2 W ashington Tax Talk ............................................. 4 State Tax N ew s ................................................. 6 All the articles in this issue were presented at the University of Pennsylvania Tax Conference. Assumptions as to Actuarial Methods ................ by Bernhardt K. Stabert 11 Regulatory Legislation ........................ by Joseph W. Marshall, Jr. 14 Valuation of Assets ............................. by Bernhardt K. Stabert 17 Deferred Compensation and Stock Options .............. by Lawrence J. Scully 20 Automatic Data Processing in the Internal Revenue Service ................ ........................................... by W illiam H . Sm ith 26 The Use of Taxpayer Identifying Numbers by Individuals, Business and the Gov- ernment ................................. by George J. Leibowitz 31 Improved Statistics Resulting from the ADP System ........ by E. J. Engquist, Jr. 39 Ethics in Federal Taxation ............................ by Randall S. Stout 44 The Highlights of the Investment Credit Provisions (Revenue Act of 1962) ...... ..................................... by Theodore K. W arner, Jr. 50 Relief Provisions in Section 12 of the Revenue Act of 1962 ................. . ....................................... by Richard C. M unsche 53 Depreciation Under the Treasury Guidelines and Rules ....... by Frank E. Small 59 TAXES--The Tax Magazine is published monthly by Commerce Clearing House, Inc., 4025 West Peterson Ave., Chicago 46, Illinois. Second-class postage paid at Chicago, Illinois. Subscription price: $9 per year-single copies, $1. January, 1963. Volume 41. Number 1. Change of address should be received at least 30 days before the date of the Issue with which It is to take effect. © 1962, Commerce Clearing House, Inc., Chicago 46, Illinois. All rights Reserved. Printed in the United States of America.