26 CFR Topic
Banking Institutions
June 25, 2020
§
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 §§1.585-6 and 1.585-7
§
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
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