{"data":{"id":"us/11-u.s.c.-745","jurisdiction":"us","citation":"11 U.S.C. § 745","heading":"Treatment of accounts","body":"(a) Accounts held by the debtor for a particular customer in separate capacities shall be treated as accounts of separate customers. (b) If a stockbroker or a bank holds a customer net equity claim against the debtor that arose out of a transaction for a customer of such stockbroker or bank, each such customer of such stockbroker or bank shall be treated as a separate customer of the debtor. (c) Each trustee’s account specified as such on the debtor’s books, and supported by a trust deed filed with, and qualified as such by, the Internal Revenue Service, and under the Internal Revenue Code of 1986, shall be treated as a separate customer account for each beneficiary under such trustee account.","path":["Title 11—BANKRUPTCY","CHAPTER 7—LIQUIDATION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc11@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:56:12Z","sha256":"1933bd00111e3e23f55b6d9d2564222eeeef011e6525e6c46615a8319195bc06","source_id":"us","stale":true,"prev":"us/11-u.s.c.-744","next":"us/11-u.s.c.-746"},"notice":"GroundRules: Original legal text. Not legal advice."}