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43 Taxes 1 (1965)

handle is hein.journals/taxtm43 and id is 1 raw text is: IN THIS ISSUE

JANUARY       1965                               Vol. 43        No. 1
Tax-W ise  N ew s  .................................................  2
The United States Tax System and International Tax Relationships ............
............................................ by   Stanley  S.  Surrey  6
A Sophisticated View of Fringe Benefits ............... by John F. Costelloe  36
Affiliated Organizations and Multiple Corporations .... by William A. Cromartie  51
Uses and Abuses of Trusts in Estate Planning........... by James R. Wimmer 58
Current Problems Under Section 482 ............... by Deshler D. Armstrong  70
Property Settlement Incident to Divorce ................. by Richard Burgess 80
The Application of the Short Sale Rules to Security Investors ................
........................................... by   Joel  S.  Ehrenkranz  85
W ashington  Tax  Talk .............................................  91
State Tax News.................................................. 95
TAXES-The Tax Magezne is published monthly by Commerce Clearing House, Inc., 4025 West
Peterson Ave., Chicago 46, Illinois. Second-class postage paid at Chicago, Illinois.
Subscription price: $27, 3 years; $11, 1 year; $1.25, single copy. January, 1965. Volume 43.
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.
© 1965, Commerce Clearing House, Inc., Chicago 46, Illinois. All rights reserved. Printed in the
United States of America.