[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-323015-105":59,"doc-detail-323015-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","national-taxation-of-state-instrumentalities-an-abstract-of-a-thesis","National Taxation of State Instrumentalities - An Abstract of a Thesis","","Thesis abstract outlining the development of the rule in American constitutional law that generally immunizes state governmental instrumentalities and political subdivisions from national taxation. The work draws on federal and state court decisions, U.S. statutes, Treasury decisions and regulations, Internal Revenue Bureau bulletins, and Congressional debates and hearings. It explains constitutional limits on taxing powers, judicially inferred mutual relations between nation and states, and the doctrine’s application through landmark cases.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/national-taxation-of-state-instrumentalities-an-abstract-of-a-thesis/323015/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/national-taxation-of-state-instrumentalities-an-abstract-of-a-thesis/323015.png","ImageObject",300,407,{"name":92,"@type":93},"Genevieve","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-10","2026-09-21",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the thesis intended to document?","Question",{"text":112,"@type":113},"It aims to present a complete history of how American constitutional law developed the rule that state governmental instrumentalities and political subdivisions are generally immune from national taxation.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What kinds of sources does the author use?",{"text":117,"@type":113},"The presentation relies mainly on official reports of federal and state court decisions, U.S. statutes at large, Treasury decisions and regulations, Internal Revenue Bureau rulings in cumulative bulletins, and Congressional debates and hearings.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the abstract explain the constitutional basis for tax immunity?",{"text":121,"@type":113},"It describes that while the Constitution includes explicit limits on taxing powers, courts also interpreted the necessary relations between the nation and the states as not admitting one government’s taxing power over the other’s governmental agencies. The immunity doctrine is presented as an outgrowth of maintaining a proper relationship within the federal system.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},323015,1790314952,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","97-84110-9Powell,Alden Leslie  \nNational taxation of stateinstrumentalities  \nUrbana,Ⅲ.  \n1934  \n# COLUMBIA UNIVERSITY LIBRARIESPRESERVATION DIVISIONBIBLIOGRAPHIC MICROFORM TARGET\n\n## ORIGINAL MATERIAL AS FILMED·EXISTING BIBLIOGRAPHIC RECORD\n\nReproductons may not be made without permision fom Columbia UniversiltyLbraries.  \n## RESTRICTIONS ON USE:\n\n   \n   \nTECHNICAL MICROFORM DATA  \n   \nFILM SIZE:5m/1:7  \nMAGE PLACEMENT:IA GIIA)  \nREDUCTION RATIO:  \n   \n   \nDATE FILMED:65|97   \nINITIALS:  \n   \n   \nTRACKING\\#:24712  \n   \nFILMED BY PRESERVATION RESOURCES,BETHLEHEM,PA.  \nUniv.Bxchange JCL 141934  \n## NATIONAL TAXATION0F STATE INSTRUMENTALITIES\n\n308  \nBY  \nALDEN LESLIE POWELL  \nA.B,,University of Illinols,1929  \nM.A.,University of Ilinois,1930  \n## AN ABSTRACT OF A THESIS\n\n8UBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FORTHE DEGREE OF DOCTOR OF PHILOSOPHY IN POLITICALSCIENCE IN THE GRADUATE SCHOOL OF THEUNIVERSITY OF ILLINOIS,1934  \nURBANA,ILLINOIS1934  \n## NATIONAL TAXATIONOF STATE INSTRUMENTALITIES\n\nBYALDEN LESLIE POWELL  \nA,B,University of Ilinois,1929  \nM.A.,University of Ilinois,1930AN ABSTRACT OF A THESIS  \nSUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FORTHE DEGREE OF DOCTOR OF PHILOSOPHY IN POLITICALSCIENCE IN THE GRADUATE SCHOOL OF THEUNIVERSITY OF ILLINOIS,1934URBANA,ILLINOIS1934  \ng3.19asaT  \nNATIONAL TAXATION OF STATE INSTRUMENTALITIES  \nIt was the intention of the writer in preparing this thesis topresent the eomplete history of the development of the rule inAmeriean constitutional law that the governmental instrumentali-ties of states and their politieal subdivisions are generally immunefrom taxation by the national government.  \nThe souree materials for this presentation have been obtained,for the most part,from the offieial reports of federal and statecourt decisions,United States statutes at large,Treasury decisionsand regulations,eumulative bulletins eontaining the rulings issuedby the Internal Revenue Bureau,and Congresional debates andhearings,although contributions of other writers on special phasesof this question have been extremely helpful.  \nAmong the eoneurrent powers of the state and national gov-ernments is the power of taxation,which may be exereised by eachgovernment only within eertain constitutional bounds.However,while the framers of the federal Constitution placed a few speeifielimitations on the taxing powers of the nation and the states,theyapparently did not foresee either the desirability or the necessityof expressly restrieting the taxing power of each government withrespeet to the governmental instrumentalities of the other.Yetsuch an exereise of the taxing power is in fact prohibited as theresult of a long line of judieial deeisions in whieh the courts haveinterpreted the necessary relations taeitly existing between thenation and the states under the federal Constitution as not admit-ting of the exereise of the taxing power of one government overthe governmental ageneies of the other.The doetrine of immunityof state and loeal agencies from national taxation is,therefore,anoutgrowth of the effort on the part of the state and federal eourtsto maintain a proper and equitable relation between the coordinateparts of our federal system,\"where Federal funetions are exelu-sively performed by Federal agents and organs and State funetionsby State agents and organs.\"  \nThat a state may not in the exereise of its taxing power inter-fere with the governmental agencies of the nation was first decided  \nby the Supreme Court in MeCulloch v.Maryland,when the ques-tion was presented whether eireulating notes issued by nationalbanks were subjeet to a stamp tax law enaeted by the Marylandlegislature.In delivering the opinion of the Court,Chief JustieeMarshall coneluded that while the sovereignty of a state extendedto everything which existed by its own authority,or was introducedwith its permission,it did not extend to those“means”which wereemployed by Congress to earry into exeeution powers eonf","cbCaivi9lDedPk4F","https://ap.wps.com/l/cbCaivi9lDedPk4F","pdf",620874,11,"English","# Abstract\n## Purpose and scope\n## Sources and methodology\n## Constitutional power and implied limits\n## Judicial doctrine and key cases","[{\"question\":\"What is the thesis intended to document?\",\"answer\":\"It aims to present a complete history of how American constitutional law developed the rule that state governmental instrumentalities and political subdivisions are generally immune from national taxation.\"},{\"question\":\"What kinds of sources does the author use?\",\"answer\":\"The presentation relies mainly on official reports of federal and state court decisions, U.S. statutes at large, Treasury decisions and regulations, Internal Revenue Bureau rulings in cumulative bulletins, and Congressional debates and hearings.\"},{\"question\":\"How does the abstract explain the constitutional basis for tax immunity?\",\"answer\":\"It describes that while the Constitution includes explicit limits on taxing powers, courts also interpreted the necessary relations between the nation and the states as not admitting one government’s taxing power over the other’s governmental agencies. The immunity doctrine is presented as an outgrowth of maintaining a proper relationship within the federal system.\"}]","National Taxation of State Instrumentalities - An Abstract of a Thesis | PDF",1789964128,28]