http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
A Description of State and Local Government Debt
Describes State and local debt issuance through tax-exempt bonds, including interest exemptions of State and local bonds from Federal income taxes, costs to Federal government of tax exemption, basis for bond ratings for State and local bonds, definitions of arbitrage and tax credit bonds, and legislative policy issues. Includes a bibliography and tables.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.