bank
(3) Special rule for stock in a bank or bank holding company (A) In general If, as of the beginning of the ex-dividend date, the taxpayer owns stock of any bank or bank holding company having a value equal to at least 80 percent of the total value of the stock of such bank or bank holding company, for purposes of paragraph (2)(A)(i), the taxpayer shall be treated as owning any stock of such bank or bank holding company which the taxpayer has an option to acquire. (B) Definitions For purposes of subparagraph (A)— (i) Bank The term “bank” has the meaning given such term by section 581. (ii) Bank holding company The term “bank holding company” means a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956).