---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schH/ptII"
level: "part"
label: "Part II"
heading: "Mutual Savings Banks, Etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schH-ptII"
sections_count: 7
---

# Part II — Mutual Savings Banks, Etc.

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter H — Banking Institutions

## Sections

- [§591. Deduction for dividends paid on deposits](/usc/26/591.md)
- [§592. Repealed.](/usc/26/592.md)
- [§593. Reserves for losses on loans](/usc/26/593.md)
- [§594. Alternative tax for mutual savings banks conducting life insurance business](/usc/26/594.md)
- [§595. Repealed.](/usc/26/595.md)
- [§596. Repealed.](/usc/26/596.md)
- [§597. Treatment of transactions in which Federal financial assistance provided](/usc/26/597.md)
- [§601. Repealed.](/usc/26/601.md)