Data Dictionary
Item Number 4790
APPLICABLE STATE AND LOCAL INCOME TAXESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIAD4790 | 1969-12-31 | 1996-12-31 | No | Multiple Forms |
Data Description:
The estimated U.S. state and local income tax expense or benefit for the year that has been allocated between the two components of the results of operations. Includes state and local income taxes that are currently payable and that are deferred. Also includes state and local taxes based on a net amount of taxable revenues less deductible expenses.
Excludes other state and local taxes levied against the bank such as taxes based on the number of shares of bank stock outstanding, taxes based on the bank's total assets or total deposits, real estate taxes, personal property taxes, and sales taxes. Also excludes all taxes based on gross revenues or gross receipts.
COMPARABILITY:
Prior to 12/31/84, includes all taxes based on gross revenues or gross receipts.
Prior to 3/31/84, item name was "Provision for State and Local Income Taxes".