Abstract The article presents a critical-path notation that can be used effectively in teaching tax provisions. Tax accounting professors emphasizing the current provisions approach to the study of income taxation would do well to consider utilization of this technique in explaining to students some of the more complicated provisions. The illustration given in this article is based upon the 1964 provisions applicable to the sick-pay exclusion. This particular provision, incidentally, incorporates both the pre-1964 rules and the revisions thereto. The author has discovered that the utilization of such a diagram greatly facilitates an otherwise labyrinth communications problem in tax accounting lectures.

Reviews the book "Contemporary Thought on Federal Income Taxation," edited by Charles J. Gaa.

Abstract The tax deduction for travel expenses available to a professor who temporarily leaves one U.S. institution to visit a second is an open question of both law and fact. The strongest case for a deduction can be made in those instances where a professor incurs a substantial amount of duplicate costs because of his visiting status and has made a firm commitment to return to his initial employment within a period of less than twelve months. In those cases where a minimum duplication of costs is incurred, the visiting professor should give serious consideration to deducting moving expenses under Sections 62 (8) and 217, rather than traveling expenses under Section 162 (a) (2). Obviously, acceptance of the latter alternative necessitates either (1) giving up the contention that one is away from home or (2) arguing in the alternative. Suffice it to note here that the deduction for moving expenses is limited roughly to the cost of transporting the taxpayer's family, household goods, and personal effects from one location to another, including the cost of meals and lodging while enroute, but not even temporarily after arrival.

Reviews the book "Federal Income Taxation of Corporations and Shareholders," by Boris Bittker and James Eustice.

Reviews the book "Business and Professional Income Under the Personal Income Tax," by C. Harry Kahn.