26 U.S.C. § 581
Definition of bank
For purposes of sections 582 and 584, the term “bank” means a bank or trust company incorporated and doing business under the laws of the United States (including laws relating to the District of Columbia) or of any State, a substantial part of the business of which consists of receiving deposits and making loans and discounts, or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency, and which is subject by law to supervision and examination by State or Federal authority having supervision over banking institutions. Such term also means a domestic building and loan association.
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Cited by 65
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- 26 CFR § 1.1471-5 — Definitions applicable to section 1471.
- 26 CFR § 1.1473-1 — Section 1473 definitions.
- 26 CFR § 1.1502-13 — Intercompany transactions.
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- 26 CFR § 1.271-1 — Debts owed by political parties.
- 26 CFR § 1.279-5 — Rules for application of section 279(b).
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- 26 CFR § 1.382-2T — Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
- 26 CFR § 1.382-3 — Definitions and rules relating to a 5-percent shareholder.
- 26 CFR § 1.581-1 — Banks.
- 26 CFR § 1.582-1 — Bad debts, losses, and gains with respect to securities held by financial institutions.
- 26 CFR § 1.584-1 — Common trust funds.
- 26 CFR § 1.585-1 — Reserve for losses on loans of banks.
- 26 CFR § 1.585-2 — Addition to reserve.
- 26 CFR § 1.59A-1 — Base erosion and anti-abuse tax.
- 26 CFR § 1.59A-9 — Anti-abuse and recharacterization rules.
- 26 CFR § 1.6032-1 — Returns of banks with respect to common trust funds.
- 26 CFR § 1.6038-1 — Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- 26 CFR § 1.6038-2 — Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- 26 CFR § 1.6302-3 — Deposit rules for estimated taxes of certain trusts.
- 26 CFR § 1.7872-5T — Exempted loans (temporary).
- 26 CFR § 1.861-11T — Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- 26 CFR § 1.992-1 — Requirements of a DISC.
- 26 CFR § 20.2056A-2 — Requirements for qualified domestic trust.
- 26 CFR § 25.2704-2 — Transfers subject to applicable restrictions.
- 26 CFR § 301.6311-1 — Payment by check or money order.
- 26 CFR § 301.7512-1 — Separate accounting for certain collected taxes.
- 26 CFR § 301.7701-2 — Business entities; definitions.
- 26 CFR § 301.7701-7 — Trusts—domestic and foreign.
- 26 CFR § 54.4975-6 — Statutory exemptions for office space or services and certain transactions involving financial institutions.
- 26 U.S.C. § 1042 — Sales of stock to employee stock ownership plans or certain cooperatives
- 26 U.S.C. § 1281 — Current inclusion in income of discount on certain short-term obligations
- 26 U.S.C. § 1361 — S corporation defined
- 26 U.S.C. § 1362 — Election; revocation; termination
- 26 U.S.C. § 1473 — Definitions
- 26 U.S.C. § 165 — Losses
- 26 U.S.C. § 246A — Dividends received deduction reduced where portfolio stock is debt financed
- 26 U.S.C. § 271 — Debts owed by political parties, etc.
- 26 U.S.C. § 279 — Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
- 26 U.S.C. § 368 — Definitions relating to corporate reorganizations
- 26 U.S.C. § 408 — Individual retirement accounts
- 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
- 26 U.S.C. § 465 — Deductions limited to amount at risk
- 26 U.S.C. § 4975 — Tax on prohibited transactions
- 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
- 26 U.S.C. § 512 — Unrelated business taxable income
- 26 U.S.C. § 514 — Unrelated debt-financed income
- 26 U.S.C. § 542 — Definition of personal holding company
- 26 U.S.C. § 585 — Reserves for losses on loans of banks
- 26 U.S.C. § 593 — Reserves for losses on loans
- 26 U.S.C. § 59A — Tax on base erosion payments of taxpayers with substantial gross receipts
- 26 U.S.C. § 6032 — Returns of banks with respect to common trust funds
- 26 U.S.C. § 6050P — Returns relating to the cancellation of indebtedness by certain entities
- 26 U.S.C. § 6323 — Validity and priority against certain persons
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- 583 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976,…
- 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…
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- 601 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976,…