[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.593-4]

[Page 346]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.593-4  Organizations to which section 593 applies.

    The provisions of section 593 and Sec. Sec. 1.593-5 through 1.593-
11 (except subsection (f) of section 593 and Sec. 1.593-10) apply to 
any mutual savings bank not having capital stock represented by shares, 
any domestic building and loan association, and any cooperative bank 
without capital stock organized and operated for mutual purposes and 
without profit. The term thrift institution, as used in this section and 
Sec. Sec. 1.593-5 through 1.593-11, refers to any such financial 
institution. For definition of the terms domestic building and loan 
association and cooperative bank, see paragraphs (19) and (32), 
respectively, of section 7701(a).

[T.D. 549, 43 FR 21454, May 18, 1978]