| United States. Supreme Court - 1940 - 828 lapas
...except in case of a tax on net income, include the entire net income received from all sources, but the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon mercantile, manufacturing,... | |
| National Tax Association - 1922 - 622 lapas
...capital within the meaning of this section. "(c) In case of a tax on the net income of an association, the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon the net income of mercantile,... | |
| Minnesota Tax Commission (1907-1939) - 1924 - 408 lapas
...capital within the meaning of this section. "(c) In case of a tax on the net income of an association, the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing state upon the net income of mercantile,... | |
| National Tax Association - 1924 - 628 lapas
...such associations " upon the condition that, " In case of a tax on the net income of an association, the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon the net income of mercantile,... | |
| New York (State). Legislature - 1924 - 1252 lapas
...capital within the meaning of this section. (c) In case of a tax on the net income of an association, the rate shall not be higher than the rate assessed upon (other financial corporation) state banks, trust companies and corporations engaged in the banking or investment business... | |
| United States. Congress. House. Committee on Ways and Means - 1925 - 1154 lapas
...capital within the meaning of this section. "(c) In case of a tux on the net income of an association, the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon the net income of mercantile,... | |
| New York (State). State Tax Commission - 1925 - 548 lapas
...capital within the meaning of this section. (c) In case of a tax on the net income of an association, the rate shall not be higher than the rate assessed upon (other financial corporation) state banks, trust companies and corporations engaged in the banking or investment business... | |
| 1926 - 1000 lapas
...except in case of a tax on net income, include the entire net income received from all sources, but the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon mercantile, manufacturing,... | |
| 1926 - 1038 lapas
...capital within the meaning of this section. " (e) In case of a tax on the net income of an association, the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing state upon the net income of mercantile,... | |
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