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 36
... accounting . - This approach rests on " the theory that the business of a multistate taxpayer can be divided into separate com- partments so that activities within the taxing State can be segregated from activities elsewhere and ...
... accounting . - This approach rests on " the theory that the business of a multistate taxpayer can be divided into separate com- partments so that activities within the taxing State can be segregated from activities elsewhere and ...
Page 515
... ACCOUNTING , DATA PROCESSING AND MISCELLANEOUS ACTIVITIES There are other activities of banks , such as the furnishing to their customers of accounting , data processing , loan and mortgage servic- ing , and the like . It is understood ...
... ACCOUNTING , DATA PROCESSING AND MISCELLANEOUS ACTIVITIES There are other activities of banks , such as the furnishing to their customers of accounting , data processing , loan and mortgage servic- ing , and the like . It is understood ...
Page 588
... accounting is responsible for the concept of the unitary business , ' a concept which pervades the area of State taxation of multi - state concerns . In essence , a ' unitary business ' is a business for which it is felt that the ...
... accounting is responsible for the concept of the unitary business , ' a concept which pervades the area of State taxation of multi - state concerns . In essence , a ' unitary business ' is a business for which it is felt that the ...
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