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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

Electronic Code of Federal Regulations

e-CFR data is current as of April 23, 2015

Title 12Chapter IPart 23


TITLE 12—Banks and Banking

CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY

PART 23—LEASING

rule

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.
rule

Subpart B—CEBA LEASES

§23.10
General rule.
§23.11
Lease term.
§23.12
Transition rule.
rule

Subpart C—SECTION 24(SEVENTH) LEASES

§23.20
General rule.
§23.21
Estimated residual value.
§23.22
Transition rule.

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