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: Constitutional Considerations Implicated by a Hypothetical Proposal to Tax The Investment Income of a Tax-Exempt Entity Affiliated With a State or Local Government
  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: 1988
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Examines constitutional issues raised by hypothetical proposal to tax investment income of a tax-exempt entity affiliated with a State or local government, such as the pension fund of a State university system. Focuses on current viability and scope of doctrine of mutual immunity of the Federal Government and its instrumentalities from State taxation, and of State governments and their instrumentalities from Federal taxation.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Universities and colleges
  subject:
    topic: Constitutional law
  subject:
    topic: Federal government
  related item:
    title info:
      title: Constitutional Considerations Implicated by a Hypothetical Proposal to Tax The Investment Income of a Tax-Exempt Entity Affiliated With a State or Local Government
    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: 100621
    record change date: 20260430151130.0
    record identifier: in00003369337