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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter H
Banking Institutions
part I
RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
Part I. RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 581
- Definition of bank
§ 582
- Bad debts, losses, and gains with respect to securities held by financial institutions
§ 583
- Repealed.
§ 584
- Common trust funds
§ 585
- Reserves for losses on loans of banks
§ 586
- Repealed.