### Question
How does Income Taxes define domestic building and loan association?


### Answer
Under *26 U.S.C. § 597*, **domestic building and loan association** is defined as:

> given such term by section 7701(a)(19) without regard to subparagraph (C) thereof.

#### Citation:
  - *26 U.S.C. § 597*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter H-Banking Institutions > PART II-MUTUAL SAVINGS BANKS, ETC.**

