### Question
What is the definition of deposit?


### Answer
The definition of **deposit** is as follows in *26 U.S.C. § 165*:

> any deposit, withdrawable account, or withdrawable or repurchasable share

#### Citation:
  - *26 U.S.C. § 165*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

