Banking Institutions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.581-1 Banks.
- § 1.581-2 Mutual savings banks, building and loan associations, and cooperative banks.
- § 1.581-3 Definition of bank prior to September 28, 1962.
- § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial…
- § 1.584-1 Common trust funds.
- § 1.584-2 Income of participants in common trust fund.
- § 1.584-3 Computation of common trust fund income.
- § 1.584-4 Admission and withdrawal of participants in the common trust fund.
- § 1.584-5 Returns of banks with respect to common trust funds.
- § 1.584-6 Net operating loss deduction.
- § 1.585-1 Reserve for losses on loans of banks.
- § 1.585-2 Addition to reserve.
- § 1.585-3 Special rules.
- § 1.585-4 Reorganizations and asset acquisitions.
- § 1.585-5 Denial of bad debt reserves for large banks.
- § 1.585-6 Recapture method of changing from the reserve method of section 585.
- § 1.585-7 Elective cut-off method of changing from the reserve method of section 585.
- § 1.585-8 Rules for making and revoking elections under §§ 1.585-6 and 1.585-7.
Get a plain-English answer with a citation back to this text.
Ask AI about this code