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47 Taxes 1 (1969)

handle is hein.journals/taxtm47 and id is 1 raw text is: IN THIS ISSUE JANUARY 1969 Vol. 47 No. 1 Tax-W ise N ew s ................................................. 2 The Interest-Dividend Guidelines .................... by Robert S. Holzman 4 Fifth Amendment Protection of the Accountant's Workpapers in Tax Fraud Investigations .......... by Marvin J. Garbis and William H. Burke 12 UNIVERSITY OF PENNSYLVANIA EIGHTH ANNUAL TAX CONFERENCE Problems in Taxation of Tangible Business Personalty ............... ....................................... by Albert W . W ard 24 Tax and Other Implications of the Foreign Direct Investment Regulations ........................................ by Robert T. Scott 32 Section 482- Past and Future .................... by Karl H. Spaeth 45 The Claim of Right Rule: A Postscript to a Footnote ......... by Philip Mullock 54 The New Section 482 Regulations-An Economist's View ................. ............................................ by John T. W alter 59 M eetings of Tax M en .............................................. 6 1 W ashington Tax Talk .............................................. 62 State Tax N ew s . ................................................. 63 TAXES-The Tax Magazine is published monthly by Commerce Clearing House, Inc., 4025 West Peterson Ave., Chicago, Illinois 60646. Second-class postage paid at Chicago, Illinois and at additional mailing offices. Subscription price: $11, 1 year; $1.25, single copy. January, 1969. Volume 47. 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. © 1968, Commerce Clearing House, Inc., Chicago, Illinois 60646. All rights reserved. Printed In the United States of America.