Part II – Mutual Savings Banks, Etc

Mutual Savings Banks, Etc.

Pathway

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

Details

• Reference: Part II
• Legend: Mutual Savings Banks, Etc.
• USCode Year: 2013

Provision Content

Amendments

1996—Pub. L. 104–188, title I, §1616(b)(16), Aug. 20, 1996, 110 Stat. 1857, struck out items 595 Foreclosure on property securing loans and 596 Limitation on dividends received deduction.

1989—Pub. L. 101–73, title XIV, §1401(b)(1), Aug. 9, 1989, 103 Stat. 549, repealed amendment made by Pub. L. 99–514, §904(b)(2), see 1986 Amendment note below.

Pub. L. 101–73, title XIV, §1401(a)(3)(C), Aug. 9, 1989, 103 Stat. 549, substituted Treatment of transactions in which Federal financial assistance provided for FSLIC or FDIC financial assistance in item 597.

1988—Pub. L. 100–647, title IV, §4012(b)(2)(D)(ii), Nov. 10, 1988, 102 Stat. 3658, substituted FSLIC or FDIC for FSLIC in item 597.

1986—Pub. L. 99–514, title IX, §904(b)(2), (c)(2)(A), Oct. 22, 1986, 100 Stat. 2385, as amended by Pub. L. 100–647, title IV, §4012(a)(2), Nov. 10, 1988, 102 Stat. 3656, which, applicable to transfers after Dec. 31, 1989, in taxable years ending after that date, directed amendment of analysis by striking out item 597, was repealed by Pub. L. 101–73, title XIV, §1401(b)(1), (c)(4), Aug. 9, 1989, 103 Stat. 549, 550, eff. Oct. 22, 1986, and applicable as if the amendments made by such section had not been enacted.

1981—Pub. L. 97–34, title II, §244(b), Aug. 13, 1981, 95 Stat. 255, added item 597.

1976—Pub. L. 94–455, title XIX, §1901(b)(19), Oct. 4, 1976, 90 Stat. 1796, struck out item 592 Deduction for repayment of certain loans.

1969—Pub. L. 91–172, title IV, §434(b)(2), Dec. 30, 1969, 83 Stat. 625, added item 596.

1962—Pub. L. 87–834, §6(d), Oct. 16, 1962, 76 Stat. 984, substituted Reserves for losses on loans for Additions to reserve for bad debts in item 593, and added item 595.

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 II/Section 591 – Deduction For Dividends Paid On Deposits
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part II/Section 592 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(83), Oct. 4, 1976, 90 Stat. 1778]
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part II/Section 593 – Reserves For Losses On Loans
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part II/Section 594 – Alternative Tax For Mutual Savings Banks Conducting Life Insurance Business
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part II/Section 595 – [§ 596. Repealed. Pub. L. 104-188, Title I, §1616(B)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part II/Section 597 – Treatment of Transactions In Which Federal Financial Assistance Provided
• Title 26/Subtitle A/Chapter 1/Subchapter H/Part II/Section 601 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(85), Oct. 4, 1976, 90 Stat. 1778]