Data Dictionary
Item Number 2079
TAX-EXEMPT OBLIGATIONSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK2079 | 1987-09-30 | 2000-12-31 | No | FR Y-9C |
| RCFD2079 | 1987-03-31 | 1993-12-31 | No | FFIEC 031 |
| RCFN2079 | 1987-03-31 | 1993-12-31 | No | FFIEC 031 |
| RCON2079 | 1987-03-31 | 1993-12-31 | No | Multiple Forms |
| SCR12079 | 1980-02-29 | 1980-06-30 | Yes | |
| SCR22079 | 1980-02-29 | 1980-06-30 | Yes |
Data Description:
Includes all obligations of states and political subdivisions in the U.S. that are to be reported as loans and whose interest is excludable from gross income for federal income tax purposes, regardless of whether the obligation was acquired at a market discount, regardless of whether the interest on the obligation 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 obligation. An obligation of a state or political subdivision in the U.S. whose interest must be included in gross income for federal income tax purposes is to be reported as a taxable obligation in item 2033.