<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>State and local taxation: the law and policy of multi-jurisdictional taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Schoettle, Ferdinand P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">San Francisco</placeTerm>
    </place>
    <publisher>Lexis Nexis</publisher>
    <dateIssued>2003</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxi, 820p.: ill.; 25cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: 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</tableOfContents>
  <note type="statement of responsibility">Ferdinand, P. Schoettle</note>
  <note>Includes index.</note>
  <subject>
    <topic>Law</topic>
  </subject>
  <classification authority="lcc">KF6730.S36</classification>
  <identifier type="isbn">0820548472</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">140828</recordCreationDate>
  </recordInfo>
</mods>
