Bank One Corporation - Page 76

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          version at 12 U.S.C. secs. 21-216 (2000).  By virtue of its                 
          status as a national bank, FNBC was regulated by the Office of              
          the Comptroller of the Currency (OCC).                                      
               During the relevant years, FNBC was FCC’s primary                      
          subsidiary.  For Federal income tax purposes, FNBC was an accrual           
          method taxpayer, and it joined in the consolidated Federal income           
          tax returns filed by FCC.                                                   
                    4.  Bank One Corp.                                                
               Bank One Corp. is a multibank holding company registered               
          under the Bank Holding Company Act of 1956, ch. 240, 70 Stat.               
          133, currently codified at 12 U.S.C. secs. 1841-1850 (2000).  It            
          was incorporated in Delaware on April 9, 1998, to effect the                
          merger of First Chicago NBD Corp. and Banc One Corp., an Ohio               
          corporation and registered bank holding company.  The merger was            
          effective October 2, 1998.3  By virtue of its status as a bank              
          holding company, Bank One Corp. was regulated during the relevant           
          years by the FRB.  Bank One Corp.’s principal office was in                 
          Chicago, Illinois, at all relevant times.                                   








          3 Shortly thereafter, the Court, pursuant to an unopposed                   
          motion by petitioner, ordered that the caption be changed to the            
          present caption.                                                            





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