LEADER 02115nam 2200577Ia 450 001 9910451667703321 005 20200520144314.0 010 $a0-7914-7966-8 010 $a1-4356-1746-0 035 $a(CKB)1000000000482154 035 $a(OCoLC)190791963 035 $a(CaPaEBR)ebrary10576014 035 $a(SSID)ssj0000245946 035 $a(PQKBManifestationID)11174063 035 $a(PQKBTitleCode)TC0000245946 035 $a(PQKBWorkID)10189187 035 $a(PQKB)10395829 035 $a(MiAaPQ)EBC3407587 035 $a(OCoLC)868030736 035 $a(MdBmJHUP)muse6570 035 $a(Au-PeEL)EBL3407587 035 $a(CaPaEBR)ebr10576014 035 $a(OCoLC)923406772 035 $a(EXLCZ)991000000000482154 100 $a20061205d2007 ub 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe silence of Congress$b[electronic resource] $estate taxation of interstate commerce /$fJoseph F. Zimmerman 210 $aAlbany $cState University of New York Press$d2007 215 $a1 online resource (298 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-7914-7205-1 320 $aIncludes bibliographical references (p. 233-277) and index. 327 $aState competition for tax revenue -- Excise and documentary taxes -- Severance taxes -- The nonresident income tax -- Corporate income taxation -- Escheats and tax revenue -- Competition for other tax resources -- The silence of Congress -- Fairness in taxation of interstate income. 606 $aIntergovernmental tax relations$zUnited States 606 $aInterstate commerce$xTaxation$zUnited States$xStates 608 $aElectronic books. 615 0$aIntergovernmental tax relations 615 0$aInterstate commerce$xTaxation$xStates. 676 $a336.2/01373 700 $aZimmerman$b Joseph Francis$f1928-$0275771 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910451667703321 996 $aThe silence of Congress$92441642 997 $aUNINA