qualified financial institution

(3) Qualified financial institution For purposes of this subsection, the term “qualified financial institution” means— (A) any bank (as defined in section 581 ), (B) any institution described in section 591, (C) any credit union the deposits or accounts in which are insured under Federal or State law or are protected or guaranteed under State law, or (D) any similar institution chartered and supervised under Federal or State law.


26 USC § 165(l)(3)

Scoping language

For purposes of this subsection
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