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Treasury Regulations · 26 CFR Part 1

Mutual Savings Banks, Etc. (§§ 1.591-1 to 1.597-8)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.591-1 Deduction for dividends paid on deposits.
  2. § 1.592-1 Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks.
  3. § 1.594-1 Mutual savings banks conducting life insurance business.
  4. § 1.596-1 Limitation on dividends received deduction.
  5. § 1.597-1 Definitions.
  6. § 1.597-2 Taxation of FFA.
  7. § 1.597-3 Other rules.
  8. § 1.597-4 Bridge Banks and Agency Control.
  9. § 1.597-5 Taxable Transfers.
  10. § 1.597-6 Limitation on collection of federal income tax.
  11. § 1.597-7 Effective/applicability dates.
  12. § 1.597-8 Transitional rules for Federal financial assistance.