Board of Governors of the Federal Reserve System (U.S.), 1935- and Federal Reserve Board, 1914-1935. Interpretation of Law or Regulation: Opinion of Board That Social Security Taxes Should Not Be Classified as Deposits, But Should Be Shown as "Other Liabilities" in Condition Reports, Number S-476, Volume 56, Page 214, Mimeograph Letters and Statements of the Board. Board of Governors of the Federal Reserve System (U.S.), 1935-. https://fraser.stlouisfed.org/archival/4957/item/509821, accessed on March 5, 2026.