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55 Taxes 1 (1977)

handle is hein.journals/taxtm55 and id is 1 raw text is: IN THIS ISSUE JANUARY 1977 VOL. 55 No. 1 Tax-W ise N ew s . .................................................. 2 Influence of the Tax Reform Act of 1976 on the Minimum Tax.., by James E. Smith 4 Impact of the 1976 Tax Reform Act on Individual Sick-Pay Plans ............. ................ ............................ by James R. Lyons 16 IRC Secs. 6013(e) and 6653(b)-The Innocent Spouse Provisions ............. ............................. by Mary Jane Boyd and James H. Boyd 19 Drawing the Line Between Dividends and Investment Adjustments: A Proposal for More Consistency ............................... by W alter J. Blum 30 Asset Revaluation-Tax Planning Opportunities in Italy ..... by Emil Joseph Venuti 49 Donor Restricted Charitable Gifts ................... by Samuel R. Young, Jr. 54 State Tax News .. .............................................. 65, 75 Motion Picture Tax Shelters-A New Approach ............. by Irving A. Satty 66 From the Thoughtful Tax Advisor- Jack Hofert ........................... 76 Tax M eetings .................................................... 7 8 W ashington Tax Talk . .............................................. 80 TAXES-Tihe 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: $30, 1 year; $3.00, single copy, February, 1977. Volume 55, 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. S1976, Commerce Clearing House, Inc, Chicago. linoils 60546. All rights reserved. Printed in the United States of America.