26 USC Subtitle A, CHAPTER 1, Subchapter H, PART II: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter H, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter H-Banking InstitutionsPART II-MUTUAL SAVINGS BANKS, ETC.
Jump To: Amendments

PART II-MUTUAL SAVINGS BANKS, ETC.

Sec.
591.
Deduction for dividends paid on deposits.
[592.
Repealed.]
593.
Reserves for losses on loans.
594.
Alternative tax for mutual savings banks conducting life insurance business.
595.
Foreclosure on property securing loans.
596.
Limitation on dividends received deduction.
597.
Treatment of transactions in which Federal financial assistance provided.

        

Amendments

1989- Pub. L. 101–73, title XIV, §1401(b)(1), Aug. 9, 1989, 103 Stat. 549 , repealed amendment made by Pub. L. 99–514, §904(b)(2), see 1986 Amendment note below.

Pub. L. 101–73, title XIV, §1401(a)(3)(C), Aug. 9, 1989, 103 Stat. 549 , substituted "Treatment of transactions in which Federal financial assistance provided" for "FSLIC or FDIC financial assistance" in item 597.

1988- Pub. L. 100–647, title IV, §4012(b)(2)(D)(ii), Nov. 10, 1988, 102 Stat. 3658 , substituted "FSLIC or FDIC" for "FSLIC" in item 597.

1986- Pub. L. 99–514, title IX, §904(b)(2), (c)(2)(A), Oct. 22, 1986, 100 Stat. 2385 , as amended by Pub. L. 100–647, title IV, §4012(a)(2), Nov. 10, 1988, 102 Stat. 3656 , which, applicable to transfers after Dec. 31, 1989, in taxable years ending after that date, directed amendment of analysis by striking out item 597, was repealed by Pub. L. 101–73, title XIV, §1401(b)(1), (c)(4), Aug. 9, 1989, 103 Stat. 549 , 550, eff. Oct. 22, 1986, and applicable as if the amendments made by such section had not been enacted.

1981- Pub. L. 97–34, title II, §244(b), Aug. 13, 1981, 95 Stat. 255 , added item 597.

1976- Pub. L. 94–455, title XIX, §1901(b)(19), Oct. 4, 1976, 90 Stat. 1796 , struck out item 592 "Deduction for repayment of certain loans".

1969- Pub. L. 91–172, title IV, §434(b)(2), Dec. 30, 1969, 83 Stat. 625 , added item 596.

1962- Pub. L. 87–834, §6(d), Oct. 16, 1962, 76 Stat. 984 , substituted "Reserves for losses on loans" for "Additions to reserve for bad debts" in item 593, and added item 595.

Part Referred to in Other Sections

This part is referred to in section 1381 of this title.