§7.1008. Preparation by a national bank of income tax returns for customers or public.
12 C.F.R. § 7.1008
A national bank may assist its customers in preparing their tax returns, either gratuitously or for a fee.
Notes, amendments, and revision history
Amendments
[68 FR 70131, Dec. 17, 2003]
Authority
Authority: 12 U.S.C. 1 et seq., 25b, 29, 71, 71a, 92, 92a, 93, 93a, 95(b)(1), 371, 371d, 481, 484, 1462a, 1463, 1464, 1465, 1818, 1828, 3102(b), and 5412(b)(2)(B).
Source
Source: 61 FR 4862, Feb. 9, 1996, unless otherwise noted.
Amendments
[68 FR 70131, Dec. 17, 2003]