State and Local Taxation of Banks, Part III, Apendixes to a Report of a Study Under Public Law 91-156, Part 3

U.S. Government Printing Office, 1972 - 529 pages

Appendix 1Federal Statutes Relevant to Study of State and Local Page	1

Types of bank taxes comprising 2 largest categories within each	4

Appendix 2General Statistical Data with Respect to Commercial Banks	11

Selected income items and equity capital by type of bank	17

Appendix 3Survey of State and Local Tax Expenses of Insured Com	19

State and local tax expenses of all insured commercial banks	31

Banks reporting information on changes in taxes between	37

Other Relationships	42

Table A State and local tax expenses of all insured commercial banks	46

Table	48

Table E Ratios of total State and local tax expenses of all insured com	53

Appendix 4Information and Opinions on State and Local Taxation	73

Treatment of Bank Dividends under Individual Income Taxes	77

B Bank Tax Changes Reported between December 24 1969	81

Number of States Reporting Criteria for Claiming Tax Jurisdic	87

Probable State Taxation of Intangible Personal Property of Out	93

91	110

Appendix 5Responses of State Bank Supervisors to the Boards Inquiry	129

Number of States distributed by the ratio of State and local taxes	139

Recent Changes or Developments Reported by State Banking	140

Appendix 6The History and Impact of Section 5219 on the Taxation	145

Principal bank tax categories by number of States 1969	148

20A Treatment of interest received on governmental obligations as	336

Gross income taxes on banks	346

Appendix 7Economic Impacts of Particular State and Local Taxes	355

Appendix 8Treatment of Intangible Personality in the StateLocal	393

Appendix 9Comparing State and Local Taxation of Banks and Other	399

Appendix 10Liability of National Banks for Generally Applicable State	415

Gross receipts	431

Appendix 11Federal Constitutional Limitations on State Taxation	435

Credit Cards__	443

Property Taxes_	471

Division of	481

Taxation of intercompany dividends__	521

Appendix 14The Question of Possible Discrimination Against Outof	523

Copyright

Title	State and Local Taxation of Banks, Part III, Apendixes to a Report of a Study Under Public Law 91-156, Part 3 State and Local Taxation of Banks, Part III, Apendixes to a Report of a Study Under Public Law 91-156, United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Author	United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher	U.S. Government Printing Office, 1972
Original from	University of Minnesota
Digitized	25 Nov 2014
Length	529 pages

Export Citation	BiBTeX EndNote RefMan