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 446
... Gross Receipts Taxes Several states " 1 impose broad - based taxes on gross receipts at rates commonly less than 1 percent . These taxes differ so much in the particular rates they carry and in the ground they cover that no ...
... Gross Receipts Taxes Several states " 1 impose broad - based taxes on gross receipts at rates commonly less than 1 percent . These taxes differ so much in the particular rates they carry and in the ground they cover that no ...
Page 481
... Gross Receipts . Gross receipts from sales of goods and services as a basis for tax comparisons has much appeal . In this context " receipts from sales of services " are , of course , to be broadly construed so as to include rental receipts ...
... Gross Receipts . Gross receipts from sales of goods and services as a basis for tax comparisons has much appeal . In this context " receipts from sales of services " are , of course , to be broadly construed so as to include rental receipts ...
Page 501
... gross receipts ; a few used property alone or gross receipts alone ; and a few states used a three factor formula ( property , payroll , receipts ) similar to the formula commonly used to apportion income . There probably has been some ...
... gross receipts ; a few used property alone or gross receipts alone ; and a few states used a three factor formula ( property , payroll , receipts ) similar to the formula commonly used to apportion income . There probably has been some ...
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