Interpretations of this part
issued by officialsof the Bureau provide the formal protection afforded
under section 130(f) of the Act. Except in unusual circumstances,
interpretations will not be issued separately but will be incorporated
in an official commentary to Regulation M (Supplement I of this part),
which will be amended periodically. No official interpretations will
be issued approving a lessor’s forms, statements, or calculation tools
or methods.