### Question
How does Procedure and Administration define domestic building and loan association?


### Answer
Under *26 U.S.C. § 7701*, **domestic building and loan association** is defined as:

> 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) [1](#7701_1_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**

