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45 Taxes 1 (1967)

handle is hein.journals/taxtm45 and id is 1 raw text is: IN THIS ISSUE

JANUARY      1967                               Vol. 45      No. 1
The Effectively Connected Concept in the Foreign Investors Tax Act of 1966 ....
. ............... ................ ..... ........ by  Jam es  Sitrick  2
Funding Benefits Under Tax-Qualified Pension and Annuity Plans .............
.......................................... by  Isidore  G oodman  25
Tax Treatment of Pensions for Employees in Foreign Service. .by Isidore Goodman 37
Nonqualified Plans of Deferred Compensation ........... by Isidore Goodman 48
Escape from Holy Deadlock-Some Current Problems of Divorce .............
........................................... by  John  C .  O 'Byrne  63
Changing, Improving and Protecting Accounting Methods and Practices ........
.......  .................................. by  John  Mendenhall  87
Tax-W ise  N ew s  . ................................................  94
W ashington  Tax  Talk  ..............................................  97
Bo o ks  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . .  10 0
1967 U. S. Master Tax Guide  . . . Tax Reform and the Alliance for
Progress
M eetings  of  Tax  M en  ..............................................  101
State  Tax  N ew s  ................................................... 102
TAXE'The Tax Magazine Is published monthly by Commerce Clearing House, Inc., 4025 West
Petersfi Ave., Chicago, Illinois 60646. Second-class postage paid at Chicago, Illinois and at
additional mailing offices.
Subscription price: $11, 1 year; $1.25, a single copy. January, 1967. Volume 45. Number 1.
Change of address should be received at least 30 days before the date of the Issue with which it is
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© 1966, Commerce Clearing House, Inc., Chicago, Illinois 60646. All rights reserved. Printed In
the United States of America.