1. Regulations
  2. title 12
  3. chapter I
  4. part 23
  5. subpart A
  6. § 23.5

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