State and Local Taxation of Banks, Parts I, II, III, and IV: Report of a Study Under Public Laws 91-156 and 92-213, Volume 22, Part 1 - Volume 23, Part 4
U.S. Government Printing Office, 1972 - Banks and banking - 611 pages
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accounting activities additional administrators amendment amounts applied assessed assets associations authority Bank deposits bank shares bank taxes basis bill Board burden California capital capital stock capital structure changes commercial banks Committee companies Congress constitutional corporations Court decision deductible dividends Documentary effect excise exempt extent fact foreign franchise Gross income gross receipts held holding House imposed income tax individual institutions intangibles interstate investment issue jurisdiction legislation less levied limited loans located major measured Michigan million moneyed national banks net income North notes operations out-of-State paid percent permanent permitted present property taxes provisions Public question ratios real estate real property referred reported respect respondents savings securities Senate share tax sources statute Tangible personal property tax base tax expense taxable taxation tion types United York