Data Dictionary
Item Number 0301
TAXABLE SECURITIES ISSUED BY STATE AND POLITICAL SUBDIVISIONS IN THE U.S. (INCLUDED IN ITEM 0402) - BOOK VALUECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK0301 | 1987-09-30 | 1993-12-31 | No | FR Y-9C |
| RCFD0301 | 1987-03-31 | 1993-12-31 | No | FFIEC 031 |
| RCFN0301 | 1987-03-31 | 1989-12-31 | No | FFIEC 031 |
| RCON0301 | 1987-03-31 | 1993-12-31 | No | Multiple Forms |
Data Description:
Includes the book value of all obligations of states and political subdivisions in the U.S. that are to be reported as securities in accordance with the criteria described in item 0402 and whose interest must be included in gross income under the regular tax system for federal income tax purposes (i.e., whose interest is taxable).
Excludes securities issued by states or political subdivisions in the U.S. whose interest is excludable from gross income under the regular tax system for federal income tax purposes (i.e., whose interest is tax-exempt), regardless of whether the security was acquired at a market discount, regardless of whether the interest on the security must be included in the bank's alternative minimum taxable income, and regardless of the federal income tax treatment of the interest expense incurred to carry the security.