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 |
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Page 186
... Gross Income . Other measures DC , FL , ID , MA , MI , MS , TN , TX , WY ( 9 ) . 186 Gross income .. AL , CA , ID , IL. TABLE B - 5. - OPINIONS OF STATE TAX ADMINISTRATORS REGARDING TAXATION OF OUT - OF - STATE COMMERCIAL BANKS AFTER JAN ...
... Gross Income . Other measures DC , FL , ID , MA , MI , MS , TN , TX , WY ( 9 ) . 186 Gross income .. AL , CA , ID , IL. TABLE B - 5. - OPINIONS OF STATE TAX ADMINISTRATORS REGARDING TAXATION OF OUT - OF - STATE COMMERCIAL BANKS AFTER JAN ...
Page 191
... Gross income . Other measures 3 . 3.220 The bank owns equipment which it leases to others for use in your State : Net income . Gross income Other measures . 3.230 The bank sells accounting or data processing services to a business in ...
... Gross income . Other measures 3 . 3.220 The bank owns equipment which it leases to others for use in your State : Net income . Gross income Other measures . 3.230 The bank sells accounting or data processing services to a business in ...
Page 446
... gross receipts from rentals of producers goods , for example those in some of the southern states , have the same ... income ( with specified adjustments of net income ) . The West Virginia law divides business taxpayers generally into ...
... gross receipts from rentals of producers goods , for example those in some of the southern states , have the same ... income ( with specified adjustments of net income ) . The West Virginia law divides business taxpayers generally into ...
Contents
PART I | 1 |
PART II | 9 |
Information and views from State bank supervisors | 19 |
42 other sections not shown
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activities applied assessed assets Bank deposits bank taxes bankers bill California capital stock capital structure commercial banks Committee Congress Currency December 24 decision dividends Documentary excise tax exempt Federal Reserve System financial institutions franchise tax Gross income gross receipts gross receipts tax Ibid imposed income or receipts income tax investment jurisdiction legislation levied located Measure of tax Miscellaneous deductible moneyed capital multistate national bank shares net income North Carolina North Dakota operations out-of-State banks percent permanent amendment property tax provisions questionnaire real estate real property reported revenue sales tax securities Senate share tax Shares or capital statute Supreme Court tangible personal property tax administrators tax base tax expense tax national banks tax rates taxable taxation of banks taxation of national taxes on banks taxes on national tion York