...amounts paid or credited are withdrawable on demand subject only to customary notice to withdraw) by a mutual savings bank not having capital stock represented...building and loan association, or a cooperative bank shall not be allowed as a deduction for the taxable year to the extent such amounts are paid or credited...

...such amendment, section read as follows: "I 593. Addition» to reserve for bad debt«. "In the case of a mutual savings bank not having capital stock...shares, a domestic building and loan association, and a cooperative bank without capital stock organized and operated for mutual purposes and without...

...corporation, with respect to a non-business debt, as defined in paragraph (4) of this subsection. In the case of a mutual savings bank not having capital stock...shares, a domestic building and loan association, and a cooperative bank without capital stock organized and operated for mutual purposes and without...

...which, prior to the time of such transfer, was (a) authorized by Federal or State law to do business as a mutual savings bank not having capital stock represented...bank without capital stock organized and operated for mutual purposes and without profit, or (b) any other savings institution chartered and supervised as...

...amounts paid or credited are withdrawable on demand subject only to customary notice to withdraw) by a mutual savings bank not having capital stock represented...building and loan association, or a cooperative bank shall not be allowed as a deduction for the taxable year to the extent such amounts are paid or credited...

...property provided in section 1016 and §§ 1.1016-1 to 1.1016-8, inclusive, are applicable in the case of a mutual savings bank not having capital stock...shares, a domestic building and loan association, and a cooperative bank without capital stock organized and operated for mutual purposes and without...

...property provided in section 1016 and §§ 1.1016-1 to 1.1016-8, inclusive, are applicable in the case of a mutual savings bank not having capital stock...shares, a domestic building and loan association, and a cooperative bank without capital stock organized and operated for mutual purposes and without...

...Definitions. When used in this section and in §1.593-2: (1) Institution. The term institution means either a mutual savings bank not having capital stock represented...by shares, a domestic building and loan association as defined In section 7701(a)(19), or a cooperative bank without capital stock organized and operated...

...Revenue Act of 1951, added section 23 (dd) to the code, which section reads as follows: "In the case of a mutual savings bank not having capital stock...mutual purposes and without profit, amounts paid by the taxpayer during the taxable year in repayment of loans made prior to September 1, 1951, by (1)...

...which, prior to the time of such transfer, was (a) authorized by Federal or State law to do business as a mutual savings bank not having capital stock represented...bank without capital stock organized and operated for mutual purposes and without profit, or (6) any other savings institution chartered and supervised as...