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Bond Issues	2
Court Litigation	2
Elementary Secondary Education	2
Board of Education Role	1
Capital Outlay (for Fixed…	1
Compliance (Legal)	1
Debt (Financial)	1
Educational Finance	1
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American School Board Journal	1
West's Education Law Reporter	1

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Herlong, William	1
Sparkman, William E.	1
Wyatt, Terrence M.	1

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Journal Articles	2
Legal/Legislative/Regulatory…	1
Reports - Descriptive	1

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South Carolina

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The United States Congress Can Tax Interest on State Bonds: "South Carolina v. Baker".

Peer reviewed

Wyatt, Terrence M.; Sparkman, William E. – West's Education Law Reporter, 1988

The United States Supreme Court has made it clear that Congress can tax state bonds. All public purpose bonds issued by school districts must be issued in a registered format in order to continue their tax-exempt status. (MLF)

Descriptors: Bond Issues, Compliance (Legal), Court Litigation, Elementary Secondary Education

Building on the Installment Plan.

Herlong, William – American School Board Journal, 2002

Describes how Greenville (South Carolina) Board of Education used installment purchase arrangement, coupled with a nonprofit corporation, to finance school construction. (PKP)

Descriptors: Board of Education Role, Bond Issues, Capital Outlay (for Fixed Assets), Court Litigation