12 CFR § 161.52 - Tax and loan account.

---
identifier: "/us/cfr/t12/s161.52"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 161.52 - Tax and loan account."
title_number: 12
title_name: "Banks and Banking"
section_number: "161.52"
section_name: "Tax and loan account."
chapter_name: "COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY"
part_number: "161"
part_name: "DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1462a, 1463, 1464, 1467a, 5412(b)(2)(B)."
regulatory_source: "76 FR 49043, Aug. 9, 2011, unless otherwise noted."
cfr_part: "161"
---


# 161.52 Tax and loan account.

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.