Implements § 581Open in workspace
Reg. § 1.581-1 Banks.
26 CFR § 1.581-1eCFR, current through 2026-07-14
(a) In order to be a bank as defined in section , an institution must be a corporation for federal tax purposes. See 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]
Source: decipher.legal/cfr/26/1.581-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14