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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 12 - Banks and Banking |
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Chapter I - Comptroller of the Currency, Department of the Treasury |
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Part 23 - Leasing |
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Subpart A - General Provisions |
§ 23.5 - Requirement for separate records.
Latest version.
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§ 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.