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 4
... tax in any event , a prohibition limited only to depositary institutions prob- ably would serve effectively to ... tax base between the home State and other States that have such claims . With the pos- sible interstate division of ...
... tax in any event , a prohibition limited only to depositary institutions prob- ably would serve effectively to ... tax base between the home State and other States that have such claims . With the pos- sible interstate division of ...
Page 58
... tax base to States other than the home States of the banks . However , States could be expected to modify these procedures so as to apply their levies to an increasing proportion of the tax base of out - of - State banks . The sum of taxes ...
... tax base to States other than the home States of the banks . However , States could be expected to modify these procedures so as to apply their levies to an increasing proportion of the tax base of out - of - State banks . The sum of taxes ...
Page 158
... TAX BASE Twenty - three States or other jurisdictions which tax out - of - State financial institutions reported that they require or permit interstate division of the tax base generally . Another 15 States reported that they do permit ...
... TAX BASE Twenty - three States or other jurisdictions which tax out - of - State financial institutions reported that they require or permit interstate division of the tax base generally . Another 15 States reported that they do permit ...
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