---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schH"
level: "subchapter"
label: "Subchapter H"
heading: "Banking Institutions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schH"
sections_count: 13
---

# Subchapter H — Banking Institutions

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

## Contents

- [Part I — Rules of General Application to Banking Institutions](/usc/26/stA-ch1-schH-ptI.md)
- [Part II — Mutual Savings Banks, Etc.](/usc/26/stA-ch1-schH-ptII.md)