{"data":{"id":"us/12-cfr-7.1008","jurisdiction":"us","citation":"12 CFR 7.1008","heading":"Preparation by a national bank of income tax returns for customers or public.","body":"A national bank may assist its customers in preparing their tax returns, either gratuitously or for a fee.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 7—ACTIVITIES AND OPERATIONS","Subpart A—National Bank and Federal Savings Association Powers"],"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":"94b14f0ed77b8a38ae6bceb081ca471efb66c16a66ae6d3597904c112cfc624a","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-7.1007","next":"us/12-cfr-7.1009"},"notice":"GroundRules: Original legal text. Not legal advice."}