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 6
... institutions would be clearly defined and circumscribed and certain State procedures for applying taxes to out - of - State insti- tutions would be standardized throughout the Nation . The Federal statute should establish uniform ...
... institutions would be clearly defined and circumscribed and certain State procedures for applying taxes to out - of - State insti- tutions would be standardized throughout the Nation . The Federal statute should establish uniform ...
Page 25
... institutions competing for loan and deposit business . Many financial institutions have structural simi- larities and are closely competitive with banks and would tend to bene- fit or suffer from any tax - induced diversion of business ...
... institutions competing for loan and deposit business . Many financial institutions have structural simi- larities and are closely competitive with banks and would tend to bene- fit or suffer from any tax - induced diversion of business ...
Page 27
... institutions reflect the differing statutory limitations placed on their use of funds . Within the depositary institution group , commercial banks have important distinguishing characteristics aside from their greater di- versification ...
... institutions reflect the differing statutory limitations placed on their use of funds . Within the depositary institution group , commercial banks have important distinguishing characteristics aside from their greater di- versification ...
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