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" ... bank" means a bank or trust company Incorporated and doing business under the laws of the United States (including laws relating to the District of Columbia) , of any State, or of any Territory, a substantial part of the business of which consists... "
The Code of Federal Regulations of the United States of America - Page 154
1971
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...Columbia), of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...similar to those permitted to national banks under section 11 (k) of the Federal Reserve Act, as amended, and which is subject by law. to supervision...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...Columbia), of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...similar to those permitted to national banks under section 11 (k) of the Federal Keserve Act, as amended, and which is subject by law to supervision and...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...under section 11 (k) of the Federal Keserve Act, 38 Stat. 262 (USC, Title 12. § 248k), as amended, and which is subject by law to supervision and examination...authority having supervision over banking institutions. (b) RATE OF TAX. — Banks shall be taxable under section 14 (d) . SEC. 105. SALE OF OIL OR GAS PROPERTIES....
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...Columbia) , of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...similar to those permitted to national banks under section 11 (k) of the Federal Reserve Act, as amended, and which is subject by law to supervision and...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...Columbia) , of any State, or of any Territory, a substantial part of the business of which consists of accumulated profits of what year or years such dividends...dividends paid in the first sixty days of any year as havi section 11 (k) of the Federal Reserve Act, as amended, and which Is subject by law to supervision and...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...Columbia), of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...similar to those permitted to national banks under section 11 (k) of the Federal Reserve Act, 38 Stat. 262 (USC, Title 12, § 248k) . as amended, and...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...Columbia) , of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...also means a domestic building and loan association. (Aug. 16, 1954, ch. 736, 68A Stat. 202; Sept. 28, 1962, Pub. L. 87-722, 8 5, 76 Stat. 670.) AMENDMENTS...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...Columbia) , of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...authority of the Comptroller of the currency, and which 1л subject by law to supervision and examination by State, Territorial, or Federal authority having...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...Columbia), of any State, or of any Territory, a substantial part of the business of which consists of O MVL MXLYLZL LC0 - G G 10I section 11 (k) of the Federal Reserve Act, 38 Stat. 262 (USC. Title 12, §248k). as amended, and which...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...Columbia), of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts,...similar to those permitted to national banks under section 1 1 (k) of the Federal Reserve Act, 38 Stat. 262 (USC, Title 12, § 248k), as amended, and...
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