Annual edition
Pub. L. 91–156, §2(a), substituted provisions directing that national banks, for purposes of both Federal and State tax laws, be treated as banks organized and existing under the laws of the State or other jurisdiction within which each bank's principal office is located for provisions placing restrictions on the taxation of national bank shares and, for the period until the effective date of such amendment, set out interim provisions regarding intangible personal property taxes of States and local governments on national banks.
Source credit
Dec. 24, 1969, Pub. L. 91–156, §§1(a), 2(a), 83 Stat. 434.
Mar 25, 1926 – Dec 24, 1969
Amended · full text not held
Act Mar. 25, 1926, among other changes inserted “on their net income” in cl. (3) of former opening par., and added cl. (4) thereto, and inserted proviso in former subsec. 1(c).
Source credit
Mar. 25, 1926, ch. 88, 44 Stat. 223
Mar 4, 1923 – Mar 25, 1926
Enacted · full text not held
Source credit
Mar. 4, 1923, ch. 267, 42 Stat. 1499
