cooperative bank
Defined in 1 place of the United States Code.
The term “cooperative bank” means an institution without capital stock organized and operated for mutual purposes and without profit, which—
(A) either—
(i) is an insured institution within the meaning of section 401(a) 2 of the National Housing Act (12 U.S.C., sec. 1724(a)), or
(ii) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and
(B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association).
Source
- 2013–201826 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle
The term "cooperative bank" means an institution without capital stock organized and operated for mutual purposes and without profit, which—
(A) either—
(i) is an insured institution within the meaning of section 401(a) 2 of the National Housing Act (12 U.S.C., sec. 1724(a)), or
(ii) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and
(B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association).
In determining whether an institution meets the requirements referred to in subparagraph (B) of this paragraph, any reference to an association or to a domestic building and loan association contained in paragraph (19) shall be deemed to be a reference to such institution.
Source
- 1994–201826 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle
The term “cooperative bank” means an institution without capital stock organized and operated for mutual purposes and without profit, which—
(A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and
(B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association).
Source
- 2018–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle
The term "cooperative bank" means an institution without capital stock organized and operated for mutual purposes and without profit, which—
(A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and
(B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association).
In determining whether an institution meets the requirements referred to in subparagraph (B) of this paragraph, any reference to an association or to a domestic building and loan association contained in paragraph (19) shall be deemed to be a reference to such institution.
Source
- 2018–202326 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle