Title 26
SECTION 1.581-1
1.581-1 Banks.
§ 1.581-1 Banks.(a) In order to be a bank as defined in section 581, an institution must be a corporation for federal tax purposes. See § 301.7701-2(b) of this chapter for the definition of a corporation.
(b) This section is effective as of January 1, 1997.
[T.D. 8697, 61 FR 66588, Dec. 18, 1996]