CFR›Title 12›Chapter I›Part 23›Subpart C ContainsSections 23.20–23.22CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart C—Section 24(Seventh) Leases Sections 23.20 § 23.20 General rule. 23.21 § 23.21 Estimated residual value. 23.22 § 23.22 Transition rule. Previous B Subpart B—CEBA Leases