26 C.F.R. § 1.581-1 Banks.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Banking Institutions
§ 1.581-1 Banks.
