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: Federal Deductibility of State and Local Taxes
  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: 2008
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Fiscal policy
  subject:
    topic: Government productivity
  subject:
    topic: Income tax
  related item:
    title info:
      title: Federal Deductibility of State and Local Taxes
    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: 101221
    record change date: 20260605212948.8
    record identifier: in00003405420