CFR›Title 26›Chapter I›Part 1›Subject Group Mutual Savings Banks, Etc. ContainsSections 1.591-1–1.597-8CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.591-1 § 1.591-1 Deduction for dividends paid on deposits. 1.592-1 § 1.592-1 Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks. 1.594-1 § 1.594-1 Mutual savings banks conducting life insurance business. 1.596-1 § 1.596-1 Limitation on dividends received deduction. 1.597-1 § 1.597-1 Definitions. 1.597-2 § 1.597-2 Taxation of FFA. 1.597-3 § 1.597-3 Other rules. 1.597-4 § 1.597-4 Bridge Banks and Agency Control. 1.597-5 § 1.597-5 Taxable Transfers. 1.597-6 § 1.597-6 Limitation on collection of federal income tax. 1.597-7 § 1.597-7 Effective/applicability dates. 1.597-8 § 1.597-8 Transitional rules for Federal financial assistance. Previous Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) Next Natural Resources Natural Resources