31 C.F.R. § 100.6 Destroyed paper currency.
Title 31 - Money and Finance: Treasury
No relief will be granted on account of lawfully held paper currency of the United States which has been totally destroyed.
Title 31: Money and Finance: Treasury
PART 100—EXCHANGE OF PAPER CURRENCY AND COIN
Subpart B—Exchange of Mutilated Paper Currency
§ 100.6 Destroyed paper currency.