### Question
What is the definition of domestic building and loan association?


### Answer
The definition of **domestic building and loan association** is as follows in *26 U.S.C. § 7701*:

> a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association—


(A) which either (i) is an insured institution within the meaning of section 401(a) [2](#7701_2_target) of the National Housing Act (12 U.S.C., sec

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

