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9 Tax Mag. 3 (1931)

handle is hein.journals/taxtm9 and id is 1 raw text is: THE TAX MAGAZ I N E January, 1931 Vol. IX, No. 1 JANUARY ISSUE General- Basic Principles Which Should Guide in Tax Legislation ....... The Accrual Method of Calculating Net Income ............... O hio at the C rossroads ...................................... Double Taxation and State Inheritance Taxes ................ Tax Exemption A Key to Tax Reduction ................... Revision of Alabama Laws Urged by Attorney General ....... Taxation of Estates and Trusts ............................... Tax Administration-Annual Report by Secretary of the T rea su ry . . . . . . . .. . . . . .. .. . . . . . . .. .. .. . . . . . . .. .. . .... . Income Tax in Iowa Recommended by Legislative Com- m itte e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax Bills Introduced in Congress ................ Mining Industry Disagrees as to Revision of Depletion P ro v isio n s . . . .. . . . .. . . . . . . . .. . . .. . . .. .. . . . . . . .. . . . .. . . New Question Raised as to Substitution of Names of Parties in Cases before the Board .. ........................... Chart of the California Tax System ....................... Indiana Tax Survey Committee Approves Adoption of In- co m e T ax . . . . . . .. .. . . . . . . .. . . .. . . . . . . . . .. .. .. .. . . ... . C ou rt D ecision s ............. .......... ........ .. ...... ........ . W ashington Tax T alk .......................................... Significant Decisions of the Board of Tax Appeals ................. Editor ERIC G. LEANDER Chicago Asst. Editor LYMAN L. LONG Washington, D. C. Published Monthly by WOSE LEAP SERVICE DMSIO Office of Publication, 205 W. Monroe St., Chica Page ............... DR. T. S. ADAMS 7 ............ .... DONALD HORNE 9 ..... RALPH THEODORE COMPTON 13 .......... LYLE W. OHLANDER 16 ................ ROBERT ATKINS 19 . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 2 0 ........... R. W. McNAUGHTON 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 ... . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 7 .... . . . . . . . . . . . . . . 2 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 7 . . . . . . . . . . . . 2 9 . . . . . . . .... . . . . . . . . . . . . . . . 3 6 . . . . . .I . . . . . . . . . . . . . . . . . . . . . . . . 2 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 7 .. . .. . . . . . . . . . . . . . . . . . . . 3 0 Advertising Manager H. W. CHALLENGER Chicago Circulation Manager M. S. HIXSON go Chicago This magazine is published to promote sound thought in economic, legal and accounting principles relating to all Federal and state taxation. To this end it will contain signed articles on tax subjects of current interest, news items and reports, digests of addresses, books, magazine articles and pamphlets, together with editors' corn- SUBSCRIPTION PRICE $4.00 PER ments. The editorial policy is to allow frank discus- sion of tax issues. On this basis contributions are invited. The editors will exercise care in checking on the accuracy of data printed, but in all other respects are not responsible for the contents of the articles or for the opinions of which expression is allowed. YEAR: SINGLE COPIES. 35 CENTS