12 C.F.R. § 561.52 Tax and loan account.
Title 12 - Banks and Banking
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.
Title 12: Banks and Banking
PART 561—DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS
§ 561.52 Tax and loan account.