{"data":{"id":"us/12-cfr-161.52","jurisdiction":"us","citation":"12 CFR 161.52","heading":"Tax and loan account.","body":"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.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 161—DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"80da97dffafa772077b2fe974c5a7fff75d3648fd4bf4f6f9bb24f639f7b370a","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-161.51","next":"us/12-cfr-161.53"},"notice":"GroundRules: Original legal text. Not legal advice."}