rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Constitutionality of Retroactive Tax Increases
    sub title: U.S. v. Carlton
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1994
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Examines case law regarding retroactive tax increases under the Due Process Clause of the Constitution, focusing on the Supreme Court decision in U.S. v. Carlton in light of the controversy over tax increases included in the Omnibus Budget Reconciliation Act of 1993.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Judge-made law
  subject:
    topic: Income tax
  subject:
    topic: Tax protests and appeals
  related item:
    title info:
      title: Constitutionality of Retroactive Tax Increases: U.S. v. Carlton
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100715
    record change date: 20260501142541.8
    record identifier: in00003353439