View all text of Subjgrp 11 [§ 1.581-1 - § 1.585-8]
§ 1.581-1 - Banks.
(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.