Taxes, Volume 24Commerce Clearing House, 1946 - Electronic journals Taxes: the tax magazine is published monthly by CCH Tax and Accounting and provides its readers with cogent, innovative and practice-oriented analyses of federal, state and international tax issues. Articles selected for publication in this monthly magazine furnish pragmatic guidance for navigating a strategic course through the intricate landscape of tax rules and regulations. Articles written by top tax experts provide thorough, accurate analysis of current tax issues, trends and legislative developments. |
Contents
JANUARY | 2 |
Present Deductions for Postwar Projects | 17 |
Impact of the Wars End on Section 102 | 24 |
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abnormal income accrual Alcoholic beverage reports amount applied April assessed assets base period basis beneficiaries capital gain carry-back cash CCH Dec cent claim Commissioner computation corporation cost death decedent decedent's decision deduction depreciation dividend earnings employee estate tax excess profits tax February February 15 federal filed fuel tax report gasoline tax report gift tax grantor gross income held Helvering income tax interest Internal Revenue Code investment June liability loss March March 15 mortgage net income operating paid partnership payer payment due property tax purpose recapitalization receipts received refund regulations report and payment report and tax result returns due Revenue Act rule Rule Against Perpetuities salaries Section 721 share statute stockholders Supreme Court surtax Tax Court tax due tax law tax reports due tax return taxable taxation taxpayer tion transfer Treasury United USTC