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RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Banking Institutions
RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
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Section
581
Definition of bank
Section
582
Bad debts, losses, and gains with respect to securities held by financial institutions
Section
584
Common trust funds
Section
585
Reserves for losses on loans of banks