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  <titleInfo>
    <nonSort>The </nonSort>
    <title>effect of tax deductibility on the level of charitable contributions and variations on the theme ; The lock-in problem for capital gains</title>
    <subTitle>an analysis of the 1970-71 experience ; Buildings and the income tax</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Lock-in problem for capital gains</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Buildings and the income tax</title>
  </titleInfo>
  <name type="personal">
    <namePart>Brannon, Gerard Marion</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dcu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Washington</placeTerm>
    </place>
    <publisher>Fund for Public Policy Research</publisher>
    <dateIssued>[1974]</dateIssued>
    <dateIssued encoding="marc">1974</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>59 p. 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Gerard M. Brannon.</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
    <topic>Deductions</topic>
    <topic>Charitable contributions</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Impuestos Inmobiliarios</topic>
    <geographic>Estados Unidos</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Impuestos de Plusvalia</topic>
    <geographic>Estados Unidos</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Impuestos</topic>
    <geographic>Estados Unidos</geographic>
    <topic>Deducciones</topic>
    <topic>Contribuciones de beneficencia</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Real property tax</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Capital gains tax</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="ddc">336.2/42</classification>
  <identifier type="lccn">74189528 //r85</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">741114</recordCreationDate>
    <recordChangeDate encoding="iso8601">20221221062751.0</recordChangeDate>
    <recordIdentifier source="BIBL">78429</recordIdentifier>
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