§ 548.
For the purposes of any tax law enacted under authority of the United States or any State, a national bank shall be treated as a bank organized and existing under the laws of the State or other jurisdiction within which its principal office is located.
(R.S. § 5219; [Mar. 4, 1923, ch. 267], [42 Stat. 1499]; [Mar. 25, 1926, ch. 88], [44 Stat. 223]; [Pub. L. 91–156], §§ 1(a), 2(a), Dec. 24, 1969, [83 Stat. 434].)