Code of Federal Regulations · Section
§ 23.5 — Requirement For Separate Records
12 C.F.R. § 23.5
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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.
Authorizing Statute
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Office of the Comptroller of the Currency12 U.S.C. § 1