CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter H— Banking Institutions
PART I— RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 581. Definition of bank
- § 582. Bad debts, losses, and gains with respect to securities held by financial…
- § 583. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
- § 584. Common trust funds
- § 585. Reserves for losses on loans of banks
- § 586. Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
Get a plain-English answer with a citation back to this text.
Ask AI about this code