### Question
What is the definition of bank?


### Answer
The definition of **bank** is as follows in *26 U.S.C. § 585*:

> any bank (as defined in section 581) other than an organization to which section 593 applies

#### Citation:
  - *26 U.S.C. § 585*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter H-Banking Institutions > PART I-RULES OF GENERAL APPLICA-**

