CFR > Title 12 - Banks and Banking > CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY > PART 7—BANK ACTIVITIES AND OPERATIONS > SUBPART A—Bank Powers (§7.1000 to §7.1021) > 7.1008—Preparing income tax returns for customers or public.

7.1008—Preparing income tax returns for customers or public.

A national bank may assist its customers in preparing their tax returns, either gratuitously or for a fee.

Code of Federal Regulations

[68 FR 70131, Dec. 17, 2003]