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...inequities Mr. Stern describes are well known to those familiar with the Code. The favorites of any good tax lawyer--percentage depletion for oil wells and clam shells*, the marital deduction, capital gains treatment for raisers of cattle and Christmas trees, stock options, and those marvelous fabrications, the real estate tax shelter and the collapsible corporation--all these are here, all are wittily and accurately dissected, all are outrageous. There is little more to be said about The Great Treasury Raid; those who are interested should read the book, those who are not will not be brought...

Author: By Helvering V. Caplin, | Title: Philip Stern Reveals Income Tax Inequities, Shows Gaping Loopholes | 3/12/1964 | See Source »

...Those who doubt that clam-shells are eligible for percentage depletion should consult Sec. 613 (b) 5 (A) of the Internal Revenue Code...

Author: By Helvering V. Caplin, | Title: Philip Stern Reveals Income Tax Inequities, Shows Gaping Loopholes | 3/12/1964 | See Source »

...patent office still gets bids for such individualistic inventions as eyeglasses for chickens and coffins with periscopes. And the little man, despite the predominance of the large corporation can still score. A mechanical clam catcher dreamed up a few years back by a onetime airplane pilot has grown into a $5,000,000 business around Maryland's Chesapeake...

Author: /time Magazine | Title: Patents: Reform Pending | 2/28/1964 | See Source »

...deep-digging investigating remained to be done before the scandalous skeins of Bobby Baker's high life could be untangled and strung back together in a definitive way. But it was just as certain that the U.S. Senate was doing itself no service by its closed-door, clam-mouthed handling of the case. For the way things were going, instead of only a handful of members suffering embarrassment or worse, the Senate and almost all its members were being subjected to suspicion...

Author: /time Magazine | Title: Investigations: Bobby's High Life | 11/8/1963 | See Source »

...knees; a silver hair-seal parka with hair-seal skates to match; and to keep warmer still-the chicest, sleekest flask, called Little Nipper, designed to fit on the sveltest hip and never make an unintended bulge. The response was enough to warm even a trout fisherman's clam my boots...

Author: /time Magazine | Title: Fashion: The Sporty Look | 11/1/1963 | See Source »

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