Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 12 - Banks and Banking |
Chapter I - Comptroller of the Currency, Department of the Treasury |
Part 23 - Leasing |
Subpart A - General Provisions |
§ 23.1 - Authority, purpose, and scope. |
§ 23.2 - Definitions. |
§ 23.3 - Lease requirements. |
§ 23.4 - Investment in personal property. |
§ 23.5 - Requirement for separate records. |
§ 23.6 - Application of lending limits; restrictions on transactions with affiliates. |
Subpart B - CEBA Leases |
§ 23.10 - General rule. |
§ 23.11 - Lease term. |
§ 23.12 - Transition rule. |
Subpart C - Section 24(Seventh) Leases |
§ 23.20 - General rule. |
§ 23.21 - Estimated residual value. |
§ 23.22 - Transition rule. |