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 562
... operations of the company . If such income reflected the unitary charac- teristics of the company's merchandising operations , it was subject to apportionment under the three - factor statutory formula . In the tax year in which this ...
... operations of the company . If such income reflected the unitary charac- teristics of the company's merchandising operations , it was subject to apportionment under the three - factor statutory formula . In the tax year in which this ...
Page 569
... operations were unrelated to the production and manufacturing operations of Chase Brass . The second aspect of Chase Brass & Copper Co. was the question of horizontal integration with Kennecott Wire and Cable Co. , a sibling corporation ...
... operations were unrelated to the production and manufacturing operations of Chase Brass . The second aspect of Chase Brass & Copper Co. was the question of horizontal integration with Kennecott Wire and Cable Co. , a sibling corporation ...
Page 582
... operations has been applied not only to the net income of individual corporations operating in inter- state commerce , but also to the combined incomes of affiliated groups of corporations engaged in interstate operations . The rule has ...
... operations has been applied not only to the net income of individual corporations operating in inter- state commerce , but also to the combined incomes of affiliated groups of corporations engaged in interstate operations . The rule has ...
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