Subjgrp 11. Banking Institutions
- § 1.581-1 - Banks.
- § 1.581-2 - Mutual savings banks, building and loan associations, and cooperative banks.
- § 1.581-3 - Definition of bank prior to September 28, 1962.
- § 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.
- § 1.584-1 - Common trust funds.
- § 1.584-2 - Income of participants in common trust fund.
- § 1.584-3 - Computation of common trust fund income.
- § 1.584-4 - Admission and withdrawal of participants in the common trust fund.
- § 1.584-5 - Returns of banks with respect to common trust funds.
- § 1.584-6 - Net operating loss deduction.
- § 1.585-1 - Reserve for losses on loans of banks.
- § 1.585-2 - Addition to reserve.
- § 1.585-3 - Special rules.
- § 1.585-4 - Reorganizations and asset acquisitions.
- § 1.585-5 - Denial of bad debt reserves for large banks.
- § 1.585-6 - Recapture method of changing from the reserve method of section 585.
- § 1.585-7 - Elective cut-off method of changing from the reserve method of section 585.
- § 1.585-8 - Rules for making and revoking elections under §and 1.585-7.