[Code of Federal Regulations] [Title 31, Volume 2] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR500.326] [Page 532] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 500_FOREIGN ASSETS CONTROL REGULATIONS--Table of Contents Subpart C_General Definitions Sec. 500.326 Custody of safe deposit boxes. Safe deposit boxes shall be deemed to be in the custody not only of all persons having access thereto but also of the lessors of such boxes whether or not such lessors have access to such boxes. The foregoing shall not in any way be regarded as a limitation upon the meaning of the term custody.