000			01233nam a22001697a 4500
008			140828b xxu||||| |||| 00| 0 eng d
020			_a0820548472
050			_aKF6730.S36
100			_aSchoettle, Ferdinand P.
245			_aState and local taxation: the law and policy of multi-jurisdictional taxation. / _cFerdinand, P. Schoettle
260			_aSan Francisco: _bLexis Nexis, _c2003.
300			_axxxi, 820p.: _bill.; _c25cm.
500			_aIncludes index.
505			_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
650			_aLaw.
942			_2lcc _cBK
999			_c3822 _d11322