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Dormant Commerce Clause and State Treatment of Tax-Exempt Bonds
Examines State laws relating to taxation and tax exemption of interest earned on State issued bonds, in light of claims that such laws violate the commerce clause of the Constitution. Reviews relevant court cases, and explains Congressional authority to resolve the issue.
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.