01181nam a22001457a 4500008004100000020001500041050001500056100002800071245011000099260004000209300003100249500002000280505072600300650000901026140828b        xxu||||| |||| 00| 0 eng d  a0820548472  aKF6730.S36  aSchoettle, Ferdinand P.  aState and local taxation: the law and policy of multi-jurisdictional taxation. /cFerdinand, P. Schoettle  aSan Francisco:bLexis Nexis,c2003.  axxxi, 820p.:bill.;c25cm.  aIncludes index.  aContents: Introduction to state and local taxation and finance -- Property taxes: The equality issue -- Property taxes: The valuation of real property -- Introduction to federal constitutional limitations on state power to tax -- Introduction to sales taxes and jurisdiction to tax sales and income -- State income taxation of individual taxpayers -- State corporate income taxes: Introduction to UDITPA -- State law and federal constitutional restrictions on non-headquarters states taxing income from intangibles such as dividends, interest and capital gains -- Glossary of terms: Real property tax -- Glossary of terms: State and local tax and finance -- Glossary of terms: State corporate income tax -- Table of cases  aLaw.