Tobacco Advertising : The Constitutionality of Limiting its Tax Deductibility.

Examines the constitutionality of limiting the tax deductibility of tobacco advertising. Covers the relationship between tax deductions for advertising and free speech, the application of the Supreme Court four-prong test for protection of commercial speech as established in Central Hudson Gas &...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1998.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Examines the constitutionality of limiting the tax deductibility of tobacco advertising. Covers the relationship between tax deductions for advertising and free speech, the application of the Supreme Court four-prong test for protection of commercial speech as established in Central Hudson Gas & Electric Corp. v. Public Service Commission of New York, and viewpoint-based discrimination.
Item Description: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.
CRS Report.
Electronic resource.
Physical Description:1 online resource.