§ 1.581-1. Banks.
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/us/cfr/t26/s§ 1.581-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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]
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§ 1.581-1
Banks.
Treas. Dec.T.D. 8697
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