State Taxation of Nonresidents' Retirement Income

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

United States. Congress.

United States.

Constitutional law.

Retirement income.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1988

Summary:

Identifies those States that explicitly tax retirement income received by nonresidents. Quotes verbatim special rules under which these States tax such income, discusses relevant case law upholding authority of States to impose such taxes, and reviews constitutional limitations. Examines Congressional authority to intervene and limit the States ability to impose such taxes

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. State Taxation of Nonresidents' Retirement Income

Publisher Number:

CRS-1989-AML-0109

Access Restriction:

Restricted for use by site license