http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 & Electric Corp. v. Public Service Commission of New York, and viewpoint-based discrimination.
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.
Library of Congress. Congressional Research Service.