(32) Cooperative bank The term “cooperative bank” means an institution without capital stock organized and operated for mutual purposes and without profit, which— (A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and (B) meets the requirements of subparagraphs (B) and (C) of paragraph (19) of this subsection (relating to definition of domestic building and loan association). In determining whether an institution meets the requirements referred to in subparagraph (B) of this paragraph, any reference to an association or to a domestic building and loan association contained in paragraph (19) shall be deemed to be a reference to such institution.
26 USC § 7701(a)(32)
None identified. Default scope is assumed to be the entire title.