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Electronic Code of Federal Regulations (e-CFR)
Title 12—Banks and Banking
CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY
PART 162—ACCOUNTING AND DISCLOSURE STANDARDS
12 CFR Part 162 - PART 162—ACCOUNTING AND DISCLOSURE STANDARDS
CFR
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§ 162.1 Accounting and disclosure standards.
Authority:
12
U.S.C.
1463
,
5412(b)(2)(B)
.
