The provisions of section 593 and Secs. 1.593-5 through 1.593-11 (except subsection (f) of section 593 and Sec. 1.593-10) apply to any mutual savings bank not having capital stock represented by shares, any domestic building and loan association, and any cooperative bank without capital stock organized and operated for mutual purposes and without profit. The term thrift institution, as used in this section and Secs. 1.593-5 through 1.593-11, refers to any such financial institution. For definition of the terms domestic building and loan association and cooperative bank, see paragraphs (19) and (32), respectively, of section 7701(a). [T.D. 549, 43 FR 21454, May 18, 1978]