[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]