Subchapter H. Banking Institutions

Part I. Rules of General Application to Banking Institutions

• 26 U.S.C. § 581 Definition of Bank
• 26 U.S.C. § 582 Bad Debts, Losses, and Gains With Respect to Securities Held By Financial Institutions
• 26 U.S.C. § 583 Repealed
• 26 U.S.C. § 584 Common Trust Funds
• 26 U.S.C. § 585 Reserves For Losses On Loans of Banks
• 26 U.S.C. § 586 Repealed

Part II. Mutual Savings Banks, Etc

• 26 U.S.C. § 591 Deduction For Dividends Paid On Deposits
• 26 U.S.C. § 592 Repealed
• 26 U.S.C. § 593 Reserves For Losses On Loans
• 26 U.S.C. § 594 Alternative Tax For Mutual Savings Banks Conducting Life Insurance Business
• 26 U.S.C. § 595, 596 Repealed
• 26 U.S.C. § 597 Treatment of Transactions In Which Federal Financial Assistance Provided
• 26 U.S.C. § 601 Repealed