 | New York (State). Legislature - 1924 - Страниц: 1252
...located and not elsewhere; and the net income of any national banking association shall be taxed in the state where the association is located and not...elsewhere and such association shall make return of such income and pay the tax thereon as agent of such non-resident shareholders. 3. Nothing herein shall... | |
 | New York (State). State Tax Commission - 1925 - Страниц: 548
...located and not elsewhere; and the net income of any national banking association shall be taxed in the state where the association is located and not...elsewhere and such association shall make return of such income and pay the tax thereon as agent of such nonresident shareholders. 3. Nothing herein shall be... | |
 | 1926 - Страниц: 1000
...of any national banking association owned by nonresidents of any State, shall be taxed by the taxing district or by the State where the association is...such association shall make return of such shares and pay the tax thereon as agent of such nonresident shareholders. "3. Nothing herein shall be construed... | |
 | National Tax Association - 1926 - Страниц: 622
...any State [or the dividends on such shares owned by such nonresidents] shall be taxed in the taxing district or by the State where the association is located and not elsewhere ; and such associations shall make return of such [income] shares and pay the tax thereon as agent of such nonresident... | |
 | United States. Federal Reserve Board - 1928 - Страниц: 808
...of any national banking association owned by nonresidents of any State, shall be taxed by the taxing district or by the State where the association is...such association shall make return of such shares and pay the tax thereon as agent of such nonresident shareholders. 3. Nothing herein shall be construed... | |
 | Washington (State) Tax Commission - 1928 - Страниц: 160
...of any national banking association owned by nonresidents of any state, shall be taxed by the taxing district or by the state where the association is...such association shall make return of such shares and pay the tax thereon as agent of such nonresident shareholders. 3. Nothing herein shall be construed... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1928 - Страниц: 224
...or the dividends on such shares owned by such nonresidents, shall be taxed in the taxing districts where the association is located and not elsewhere; and such association shall make return of such income and pay the tax thereon as agent of such nonresident shareholders. "3. Nothing herein shall... | |
 | United States Congress. House. Banking and Currency Committee - 1928 - Страниц: 2134
...of any national banking association owned by nonresidents of any State, shall be taxed by the taxing district or by the State where the association is located and not elsewhere, except as provided in (c) ; and such association shall make return of such shares and pay the tax thereon... | |
 | United States. Congress. House. Committee on Banking and Currency - 1930 - Страниц: 136
...Provided further, That the shares of any such association owned by nonresidents of the taxing State may be taxed by the District or by the State where the association is located and not elsewhere. I suggest, in connection with this proposed enactment, that the term "business of banking" be defined... | |
 | United States. Congress. House. Committee on Banking and Currency - 1930 - Страниц: 184
...such shares, whether owned by residents or nonresidents of any State, shall be taxed by the taxing district or" by the State where the association is located and not elsewhere; except the dividends thereon as provided in subsection (c) of section 1, and such association shall... | |
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The shares of any national banking association owned by nonresidents of any State shall be taxed by the taxing district or by the State where the association is located and .not elsewhere; and such association shall make return of such shares and pay... 
