Research Catalog

State and local taxation : cases and materials / by Jerome R. Hellerstein, Walter Hellerstein ; contributing author, Joan M. Youngman.

Title: State and local taxation : cases and materials / by Jerome R. Hellerstein, Walter Hellerstein ; contributing author, Joan M. Youngman.
Author: Hellerstein, Jerome R.
Publication: St. Paul, Minn. : West Group, 2001.

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Status	Format	Access	Call Number	Item Location
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Book/Text	Request in advance	KF6730.A7 H4 2001x	Off-site

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Details

Additional Authors

Description

xlix, 1095 p.; 27 cm.

Series Statement

American casebook series

Uniform Title

American casebook series

Subject

Taxation > Law and legislation > United States > Cases
Local taxation > Law and legislation > United States > Cases
Taxation, State > Law and legislation > Cases

Genre/Form

Trials, litigation, etc.

Bibliography (note)

Includes bibliographical references and index.

Processing Action (note)

committed to retain

Contents

The development of the American state and local tax system -- Preliminary materials -- Uniformity and equality requirements of state and federal constitutions -- Ad valorem property taxes -- Commerce clause restrictions on state and local taxation -- Imports and exports -- Jurisdiction to tax -- Corporate income, franchise, and capital stock taxes -- Sales taxation -- Personal income taxes -- Exemptions from taxation -- Immunity of federal instrumentalities from state taxation -- State tax procedure : assessment, collection, refunds, and judicial remedies

ISBN

0314240780

OCLC

47236358
SCSB-10401787

Owning Institutions

Harvard Library