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  <titleInfo>
    <title>State and local taxation and finance in a nutshell</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>State &amp; local taxation &amp; finance</title>
  </titleInfo>
  <name type="personal">
    <namePart>Gelfand, M. David.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Salsich, Peter W.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mnu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">St. Paul, Minn</placeTerm>
    </place>
    <publisher>West Pub. Co.</publisher>
    <dateIssued>1985, c1986</dateIssued>
    <dateIssued encoding="marc">1986</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxv, 315 p. ; 19 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">by M. David Gelfand and Peter W. Salsich, Jr.</note>
  <note>Spine title: State &amp; local taxation &amp; finance.</note>
  <note>Includes index.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Local finance</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
    <topic>States</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Local taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF6720.Z9 G45 1986</classification>
  <classification authority="ddc" edition="19">347.30343 343.7304/3</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Nutshell series</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">0314955712</identifier>
  <identifier type="lccn">85020283</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">850823</recordCreationDate>
    <recordChangeDate encoding="iso8601">20080306114019.0</recordChangeDate>
    <recordIdentifier>4278468</recordIdentifier>
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