12 CFR 7.1008 – Preparation by a national bank of income tax returns for customers or public
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A national bank may assist its customers in preparing their tax returns, either gratuitously or for a fee.
Terms Used In 12 CFR 7.1008
- National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC