I have been asked to find the legislative intent of a sentence from
Calif. Rev. & Tax. s.214(7), specifically the sentence "...foundation or
institution...chartered by the Congress of the United States". Since
leg. hist. in California is difficult at best, and I don't have legal
research tools in my library, and this sentence was added in 1949, I am
trying to find a definition of "chartered" as it applies to the US Congress.
I have searched Lexis in case law, statutory law, and constitutional law
(US and Calif.), and the law reviews on-line, but can't find a
definition. I have also asked a local law firm librarian, and she could
not find anything in Words & Phrases or a Congressional manual.
Does anyone have a good idea? Any help at this point is very much
appreciated!
MTIA, Lori
Lori Deibel deibel@netcom.com
KPMG Peat Marwick LLP (415) 951-7563
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