CFR›Title 12›Chapter I›Part 23›Subpart B ContainsSections 23.10–23.12CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart B—CEBA Leases Sections 23.10 § 23.10 General rule. 23.11 § 23.11 Lease term. 23.12 § 23.12 Transition rule. Previous A Subpart A—General Provisions Next C Subpart C—Section 24(Seventh) Leases