http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Constitutional Considerations Implicated by a Hypothetical Proposal to Tax The Investment Income of a Tax-Exempt Entity Affiliated With a State or Local Government
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.
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.
Library of Congress. Congressional Research Service.