### Question
What does bank mean?


### Answer
**Bank** has the following meaning in *26 U.S.C. § 246A*:

> given such term by section 581.

#### Citation:
  - *26 U.S.C. § 246A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

