State and Local Taxation of Banks: Report of a Study Under Public Law 91-156, Prepared by the Board of Governors of the Federal Reserve System .... May 1971U.S. Government Printing Office, 1971 - 70 pages |
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activities ad valorem taxes allocation appendix applicable to banks apply apportionment bank shares bank tax banking systems Board borrowers capital stock commercial banks Congress corporations currency depositary institutions deposits discriminatory domicile economic excise exempt Federal Reserve Federal Reserve System Federal statutory financial institutions formula franchise taxes funds gible governments gross receipts gross receipts taxes impact imposed income taxes intangible assets intangible personal property intangible property intangibles tax interstate division JOHN SPARKMAN jurisdiction to tax levy limited loans ment national banks North Dakota out-of-State banks percent permanent amendment principal office prohibition Public Law real property require restrictions savings State-chartered banks tangible personal property tax administrators tax banks tax base tax expenses tax intangibles tax laws tax measures tax on intangibles tax purposes tax rates taxable taxation of banks taxation of intangibles taxation of interstate taxes paid taxing jurisdiction taxpayers tion tional banks types of taxes unitary valorem taxes