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 289
... excise and real estate taxes , the overall burden ( measured by net income ) on them would be higher than that imposed on national banks if all corporations paid the same excise rate as such . The seven States have chosen in effect to ...
... excise and real estate taxes , the overall burden ( measured by net income ) on them would be higher than that imposed on national banks if all corporations paid the same excise rate as such . The seven States have chosen in effect to ...
Page 290
... excise tax . In addition to this change , Oregon's new law increased the excise rate on banks to 9 percent while applying a rate of 7 percent to util- ities , and a rate of 6 percent to other corporations . Thus Oregon now uses a ...
... excise tax . In addition to this change , Oregon's new law increased the excise rate on banks to 9 percent while applying a rate of 7 percent to util- ities , and a rate of 6 percent to other corporations . Thus Oregon now uses a ...
Page 410
... excise tax is reduced . The excise tax does , however , impose heavier taxes on banks than would a direct net income tax with a similar rate , since the excise applies to total income from all sources.68 The excise tax rate may not ...
... excise tax is reduced . The excise tax does , however , impose heavier taxes on banks than would a direct net income tax with a similar rate , since the excise applies to total income from all sources.68 The excise tax rate may not ...
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