Regulations last checked for updates: Nov 23, 2024

Title 12 - Banks and Banking last revised: Nov 20, 2024
All TitlesTitle 12Chapter IPart 23Subpart A - Subpart A—General Provisions
View all text of Subpart A [§ 23.1 - § 23.6]
§ 23.5 - Requirement for separate records.

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.

authority: 12 U.S.C. 1
source: 61 FR 66560, Dec. 18, 1996, unless otherwise noted.
cite as: 12 CFR 23.5
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