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Federal regulations · Through 2026-08-25 · Newer source version available

12 CFR 23.5: Requirement for separate records.

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Where this section sits in the code
  1. Title 12—Banks and Banking
  2. CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY
  3. PART 23—LEASING
  4. Subpart A—General Provisions

If a national bank enters into both CEBA Leases and Section 24(Seventh) Leases, the bank's records must distinguish the CEBA Leases from the Section 24(Seventh) Leases.

Collected 2026-08-27T02:24:16Z. Source file · JSON

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