12 CFR 7.1008

§ 7.1008 Preparation by a national bank of income tax returns for customers or public.

United States · 12 CFR — Banks and Banking · Status: effective

Cite this

Citation: 12 CFR 7.1008, § 7.1008 Preparation by a national bank of income tax returns for customers or public, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/42954
Permanent ID: ys:prov:42954@1
SHA-256: 94b14f0ed77b8a38ae6bceb081ca471efb66c16a66ae6d3597904c112cfc624a

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Full text

A national bank may assist its customers in preparing their tax returns, either gratuitously or for a fee.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.