§ 627. State taxation

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Any corporation organized under the provisions of this subchapter shall be subject to tax by the State within which its home office is located in the same manner and to the same extent as other corporations organized under the laws of that State which are transacting a similar character of business. The shares of stock in such corporation shall also be subject to tax as the personal property of the owners or holders thereof in the same manner and to the same extent as the shares of stock in similar State corporations.

(Dec. 23, 1913, ch. 6, § 25A (par.), formerly § 25(a), as added Dec. 24, 1919, ch. 18, 41 Stat. 378; renumbered § 25A, Pub. L. 102–242, title I, § 142(e)(2), Dec. 19, 1991, 105 Stat. 2281.)

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statute-compilations

Sec. 25A
banking corporations authorized to do foreign banking business

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U.S. Code

Formation authorized; fiscal agents; depositaries in insular possessions
§ 611

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Dec. 23, 1913, ch. 6, § 25A
Dec. 24, 1919, ch. 18
41 Stat. 378
Pub. L. 102–242, title I, § 142(e)(2)
105 Stat. 2281

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§ 627

State taxation

Stat. Comp.×1

U.S.C.§ 611

ActDec. 23, 1913, ch. 6, § 25A

ActDec. 24, 1919, ch. 18

Stat.41 Stat. 378

Pub. L.Pub. L. 102–242, title I, § 142(e)(2)

Stat.105 Stat. 2281

Cites 6Cited by 1 across 1 source