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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter H—Banking Instit...
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PART I—RULES OF GENERAL APPLICATION TO BANKING ...
PART I—RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS (§§ 581 – 586)
§ 581. Definition of bank
§ 582. Bad debts, losses, and gains with respect to securities held by financial institutions
[§ 583. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
§ 584. Common trust funds
§ 585. Reserves for losses on loans of banks
[§ 586. Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]