### Question
How is the "bank holding company" defined?


### Answer
The term **bank holding company** is defined in *26 U.S.C. § 246A* as follows -

> a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956)

#### 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**

