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Electronic Code of Federal Regulations

e-CFR data is current as of December 5, 2019

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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