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.
Subjects:	United States. > Congress. Constitutional law. Retirement income. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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 Congressional authority to intervene and limit the States ability to impose such taxes.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.