U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 12Chapter IPart 23Subpart C - Subpart C—Section 24(Seventh) Leases
§ 23.20 - General rule.
§ 23.21 - Estimated residual value.
§ 23.22 - Transition rule.
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