Internal Revenue Code section 7871(e) states that "for the purposes of this section, the term 'essential governmental function' shall not include any function which is not customarily performed by State and local governments with general taxing powers". The financing of certain types of public projects such as roads, water and sewer facilities, government buildings, as well as police and emergency services clearly fall into this category.
현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. 귀하의 언어로 도움을 받으십시오.