Banking Institutions

Sections

• 1.581-1
  § 1.581-1 Banks.
• 1.581-2
  § 1.581-2 Mutual savings banks, building and loan associations, and cooperative banks.
• 1.581-3
  § 1.581-3 Definition of bank prior to September 28, 1962.
• 1.582-1
  § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions.
• 1.584-1
  § 1.584-1 Common trust funds.
• 1.584-2
  § 1.584-2 Income of participants in common trust fund.
• 1.584-3
  § 1.584-3 Computation of common trust fund income.
• 1.584-4
  § 1.584-4 Admission and withdrawal of participants in the common trust fund.
• 1.584-5
  § 1.584-5 Returns of banks with respect to common trust funds.
• 1.584-6
  § 1.584-6 Net operating loss deduction.
• 1.585-1
  § 1.585-1 Reserve for losses on loans of banks.
• 1.585-2
  § 1.585-2 Addition to reserve.
• 1.585-3
  § 1.585-3 Special rules.
• 1.585-4
  § 1.585-4 Reorganizations and asset acquisitions.
• 1.585-5
  § 1.585-5 Denial of bad debt reserves for large banks.
• 1.585-6
  § 1.585-6 Recapture method of changing from the reserve method of section 585.
• 1.585-7
  § 1.585-7 Elective cut-off method of changing from the reserve method of section 585.
• 1.585-8
  § 1.585-8 Rules for making and revoking elections under §§ 1.585-6 and 1.585-7.