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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Results 1-3 of 83
Page 82
... securities .. Investment securities .. 14,164 13,756 13,484 13,818 13,741 170.5 213.1 260.7 382.9 459.3 13,698 13,681 509.9 535.7 128.0 163.0 74.8 78.6 U.S. Treasury . 62.3 61.9 202.5 311.5 367.7 82.0 104.6 61.1 59.7 409.8 425.4 124.3 ...
... securities .. Investment securities .. 14,164 13,756 13,484 13,818 13,741 170.5 213.1 260.7 382.9 459.3 13,698 13,681 509.9 535.7 128.0 163.0 74.8 78.6 U.S. Treasury . 62.3 61.9 202.5 311.5 367.7 82.0 104.6 61.1 59.7 409.8 425.4 124.3 ...
Page 398
... securities from the base for the tax " on " net income . Only a tax " according to or measured by " the net income of the bank could include " the entire net income received from all sources . " This is the clue to the low revenue ...
... securities from the base for the tax " on " net income . Only a tax " according to or measured by " the net income of the bank could include " the entire net income received from all sources . " This is the clue to the low revenue ...
Page 532
... securities or from subjecting the securities to an ad valorem tax.82 Nevertheless , the States may include in a net income measure of an excise , such as a doing business tax , the interest that Federal securities throw off , or , in a ...
... securities or from subjecting the securities to an ad valorem tax.82 Nevertheless , the States may include in a net income measure of an excise , such as a doing business tax , the interest that Federal securities throw off , or , in a ...
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