Part I – Rules of General Application To Banking Institutions

Rules of General Application To Banking Institutions

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter H > Part I

Details

• Reference: Part I
• Legend: Rules of General Application To Banking Institutions
• USCode Year: 2013

Provision Content

Amendments

1986—Pub. L. 99–514, title IX, §901(d)(4)(H), Oct. 22, 1986, 100 Stat. 2380, struck out item 586 Reserves for losses on loans of small business investment companies, etc.

1976—Pub. L. 94–455, title XIX, §1901(b)(18), Oct. 4, 1976, 90 Stat. 1796, struck out item 583 Deductions of dividends paid on certain preferred stock.

1969—Pub. L. 91–172, title IV, §431(c)(2), Dec. 30, 1969, 83 Stat. 620, substituted Bad debts, losses, and gains with respect to securities held by financial institutions, for Bad debt and loss deduction with respect to securities held by banks in item 582, and added items 585 and 586.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-545 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-545, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-542 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-542, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-541 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-541, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-543 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-543, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter H/Part I/Section 581 – Definition of Bank
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part I/Section 582 – Bad Debts, Losses, and Gains With Respect to Securities Held By Financial Institutions
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part I/Section 583 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(82), Oct. 4, 1976, 90 Stat. 1778]
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part I/Section 584 – Common Trust Funds
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part I/Section 585 – Reserves For Losses On Loans of Banks
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part I/Section 586 – [Repealed. Pub. L. 99-514, Title Ix, §901(C), Oct. 22, 1986, 100 Stat. 2378]