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100 1 a| Ball, Milan N.,e| author.1| https://id.oclc.org/worldcat/entity/E39PCjrGwhyRXxHkrxQxkPkHJC=| ^A1411368;

245 14 a| The evolution of P.L. 86-272's state income tax immunity for income derived from interstate commerce /c| Milan N. Ball.;

250 a| [Library of Congress public edition].;

264 1 a| [Washington, D.C.] :b| Congressional Research Service,c| 2025-;

300 a| 1 online resource.;

310 a| Updated irregularly;

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500 a| In scope of the U.S. Government Publishing Office Cataloging and Indexing Program (C&I) and Federal Depository Library Program (FDLP).;

504 a| Report includes bibliographical references.;

588 0 a| Contents viewed on April 9, 2025; title from CRS web page.;

610 10 a| United States.t| Act relating to the power of the States to impose net income taxes on income derived from interstate commerce, and authorizing studies by congressional committees of matters pertaining thereto.=| ^A1482044;

650 0 a| Intergovernmental tax relationsz| United States.=| ^A54338;

650 0 a| Interstate commercex| Taxationz| United States.=| ^A849227;

650 0 a| Electronic commercex| Taxationz| United States.=| ^A455075;

710 2 a| Library of Congress.b| Congressional Research Service,e| issuing body.=| ^A1690;

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The evolution of P.L. 86-272's state income tax immunity for income derived from interstate commerce / Milan N. Ball.

Author/creator	Ball, Milan N. author.
Other author	Library of Congress. Congressional Research Service, issuing body.
Format	Electronic
Edition	[Library of Congress public edition].
Publication	[Washington, D.C.] : Congressional Research Service, 2025-
Description	1 online resource.
Supplemental Content	https://purl.fdlp.gov/GPO/gpo238857
Supplemental Content	Address at time of PURL creation
Subjects	United States. Act relating to the power of the States to impose net income taxes on income derived from interstate commerce, and authorizing studies by congressional committees of matters pertaining thereto. Intergovernmental tax relations--United States. Interstate commerce--Taxation. --United States. Business enterprises--Taxation. --United States. --States. Electronic commerce--Taxation. --United States.

Frequency	Updated irregularly
Series	IF ; 12919 In focus (Library of Congress. Congressional Research Service) ; IF12919. ^A1379550
General note	The CRS web page provides access to all versions published since 2018 in accordance with P.L. 115-141.
General note	In scope of the U.S. Government Publishing Office Cataloging and Indexing Program (C&I) and Federal Depository Library Program (FDLP).
Bibliography note	Report includes bibliographical references.
Source of description	Contents viewed on April 9, 2025; title from CRS web page.
In	Contained in (work): CRS reports (Library of Congress. Congressional Research Service)
LCCN	2025233448
GPO item number	0807-A-09 (online)
Govt. docs number	LC 14.24:IF 12919/

The evolution of P.L. 86-272's state income tax immunity for income derived from interstate commerce / Milan N. Ball.

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