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Title 12

Displaying title 12, up to date as of 7/13/2026. Title 12 was last amended 7/09/2026.
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§ 161.52 Tax and loan account.

The term tax and loan account means an account, the balance of which is subject to the right of immediate withdrawal, established for receipt of payments of Federal taxes and certain United States obligations. Such accounts are not savings accounts or savings deposits.