CFR›Title 26›Chapter I›Part 1›Subject Group Bank Affiliates ContainsSection 1.601-1CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 Sections 1.601-1 § 1.601-1 Special deduction for bank affiliates. Previous Application of Withholding Provisions Application of Withholding Provisions Next Banking Institutions Banking Institutions