State Taxation of Nonresidents' Retirement Income.

Identifies those States that explicitly tax retirement income received by nonresidents. Quotes verbatim special rules under which these States tax such income, discusses relevant case law upholding authority of States to impose such taxes, and reviews constitutional limitations. Examines Congression...

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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], 1988.
Series:U.S. Congressional Research.
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Call Number: CRS-1989-AML-0109
 
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CRS-1989-AML-0109 Available