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 99
... percent . Bank deposit taxes , which generally are levied upon depositors but are collected from and absorbed by banks , were reported in 16 States , but their share exceeded 10 percent of all bank taxes in only 3 States . Gross ...
... percent . Bank deposit taxes , which generally are levied upon depositors but are collected from and absorbed by banks , were reported in 16 States , but their share exceeded 10 percent of all bank taxes in only 3 States . Gross ...
Page 400
... percent to 8 percent , as all domestic and foreign corporations . All banks , investment companies and savings and loan associations , including Federal savings and loan associations subject to all taxes levied on a nondiscriminatory ...
... percent to 8 percent , as all domestic and foreign corporations . All banks , investment companies and savings and loan associations , including Federal savings and loan associations subject to all taxes levied on a nondiscriminatory ...
Page 416
... percent ( law specifies 6 percent but Hamilton National Bank v . D.C. , 176 Fed . 2d 624 held . 6 - percent rate to be discriminatory as to national banks , which pay 4 percent . Law imposing 6 percent tax has not been repealed . State ...
... percent ( law specifies 6 percent but Hamilton National Bank v . D.C. , 176 Fed . 2d 624 held . 6 - percent rate to be discriminatory as to national banks , which pay 4 percent . Law imposing 6 percent tax has not been repealed . State ...
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