26 USC Subtitle A, CHAPTER 1, Subchapter H: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter H: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter H-Banking Institutions
Jump To: Amendments

Subchapter H-Banking Institutions

Part
 I.
Rules of general application to banking institutions.
II.
Mutual savings banks, etc.

        

Amendments

1976- Pub. L. 94–455, title XIX, §1901(b)(20)(C), Oct. 4, 1976, 90 Stat. 1797 , struck out item for part III "Bank affiliates".

PART I-RULES OF GENERAL APPLICA-

TION TO BANKING INSTITUTIONS

Sec.
581.
Definition of bank.
582.
Bad debts, losses, and gains with respect to securities held by financial institutions.
[583.
Repealed.]
584.
Common trust funds.
585.
Reserves for losses on loans of banks.
[586.
Repealed.]

        

Amendments

1986- Pub. L. 99–514, title IX, §901(d)(4)(H), Oct. 22, 1986, 100 Stat. 2380 , struck out item 586 "Reserves for losses on loans of small business investment companies, etc."

1976- Pub. L. 94–455, title XIX, §1901(b)(18), Oct. 4, 1976, 90 Stat. 1796 , struck out item 583 "Deductions of dividends paid on certain preferred stock".

1969- Pub. L. 91–172, title IV, §431(c)(2), Dec. 30, 1969, 83 Stat. 620 , substituted "Bad debts, losses, and gains with respect to securities held by financial institutions", for "Bad debt and loss deduction with respect to securities held by banks" in item 582, and added items 585 and 586.