### Question
How is the term bank defined?


### Answer
The term **bank** is defined in *26 U.S.C. § 246A* as the following:

> 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**

