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53 Taxes 1 (1975)

handle is hein.journals/taxtm53 and id is 1 raw text is: IN THIS ISSUE

JANUARY      1975                                   Vol. 53 NO. 1
Tax-W ise  N ew s  ................. .................................  2
.Professional  Corporations: A  Reappraisal ...............................
....................... by Martin R. Goodman and William  T. Knox  IV  5
Section 401()-A New Tool in Comparing Unlike Retirement Plans? ...........
.......................................... by  James  E. M cKinney  23
Tax Traps in  Receiving  Stock for Services .................... by Jack Hofert  27
A Graphical Comparison of Four Tax Concepts: Regular Tax, Alternative Tax,
Maximum Tax and Income Averaging ............... by Richard F. Bebee 32
Reporting of Corrected Transactions .................... by Brian M. Freeman  39
From the Thoughtful Tax Man-Stephen R. Lefkowitz ....................... 53
W ashington  Tax  Talk  ..............................................  56
State  Tax  N ew s  . .................................................  60
Tax  M eetings  .................. ........................ ..........  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.
Subscription price: $20, 1 year: $3.00, single copy, January, 1975. Volume 53, 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.
© 1974, Commerce Clearing House, Inc., Chicago, Illinois 60646. All rights reserved. Printed in
the United States of America.