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49 Taxes 1 (1971)

handle is hein.journals/taxtm49 and id is 1 raw text is: IN THIS ISSUE

JANUARY      1971                                   Vol. 49 No. 1
Tax-W ise  N ew s  ..................................................  2
From the Thoughtful Tax Man--Gerald Walsh ............................ 5
Qualified Pension and Profit-Sharing Plans for Domestic Corporations or Their
Subsidiaries Operating Abroad ................ by Patricia Ann Metzer 7
Contributions to Nonqualified Employee Benefit Plans-Their Deductibility and
Inclusion  in  Employees' Income  ................ by  James E. McKinney  29.
Present Value and the Close Corporation ............... by Warren E. Banks 33
Additional Reasonable Needs Recognized-Code Section 537 Amended by
the Tax Reform Act of 1969 ...... by James H. McLean and Robert Clark 45
The Further Adventures of Alice-in-Codeland or the Reformed Alice--(A Poem)
..... ....................................... by Ann Gray Hasey  49
What Is an F Reorganization? Does Anyone Know? ...... by Jules Antonville 50
Combating the Net Worth Method .................. by Jeffrey W. Loubet 54
W ashington  Tax  Talk  ..............................................  59
State  Tax  N ew s  ..................................................  61
M eetings  of  Tax  M en  .. ...........................................  62
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: $15, 1 year; $1.50, single copy. January, 1971. Volume 49. 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.
© 1970. Commerce Clearing House, Inc., Chicago, Illinois 60646. All rights reserved. Printed in the
United States of America.