http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Federal Deductibility of State and Local Taxes
Examines potential impact of changing the status of Federal deductibility of State and local taxes on States and local governments, taxpayers, and the Federal budget. Provides historical background on State and local tax deductibility, and describes and analyzes the Federal deduction for State and local property taxes, income taxes, and sales and use taxes.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.