US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter H— Banking Institutions

PART I— RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS

§ 581. Definition of bank - For purposes of sections 582 and 584, the term “bank”...

§ 582. Bad debts, losses, and gains with respect to securities held by financial institutions - (a) SecuritiesNotwithstanding sections 165(g)(1) and 166(e), subsections (a) and (b)...

[§ 583. Repealed. , , ] -

§ 584. Common trust funds - (a) DefinitionsFor purposes of this subtitle, the term “common trust...

§ 585. Reserves for losses on loans of banks - (a) Reserve for bad debts(1) In generalExcept as provided in...

[§ 586. Repealed. , , ] -

PART II— MUTUAL SAVINGS BANKS, ETC.

§ 591. Deduction for dividends paid on deposits - (a) In generalIn the case of mutual savings banks, cooperative...

[§ 592. Repealed. , , ] -

§ 593. Reserves for losses on loans - (a) Reserve for bad debts(1) In generalExcept as provided in...

§ 594. Alternative tax for mutual savings banks conducting life insurance business - (a) Alternative taxIn the case of a mutual savings bank...

[§§ 595, 596. Repealed. , (9), , ] -

§ 597. Treatment of transactions in which Federal financial assistance provided - (a) General ruleThe treatment for purposes of this chapter of...

[§ 601. Repealed. , , ] -