12 CFR 23.5

§ 23.5 Requirement for separate records.

United States · 12 CFR — Banks and Banking · Status: effective

Cite this

Citation: 12 CFR 23.5, § 23.5 Requirement for separate records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/43258
Permanent ID: ys:prov:43258@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.