文章基本信息
- 标题:State Income Tax Jurisdiction: A Jurisprudential and Policy Perspective
- 本地全文:下载
- 作者:Swain, John A.
- 期刊名称:William & Mary Law Review
- 印刷版ISSN:0043-5589
- 电子版ISSN:2374-8524
- 出版年度:2003
- 卷号:45
- 期号:1
- 页码:319
- 出版社:College of William & Mary Law School
- 关键词:Corporate Income Taxes; Quill Corp. v. North Dakota (504 U.S. 298 (1992)); State Jurisdiction; State Taxation