31 C.F.R. § 103.63 Structured transactions.
Title 31 - Money and Finance: Treasury
No person shall for the purpose of evading the reporting requirements of §103.22 with respect to such transaction: (a) Cause or attempt to cause a domestic financial institution to fail to file a report required under §103.22; (b) Cause or attempt to cause a domestic financial institution to file a report required under §103.22 that contains a material omission or misstatement of fact; or (c) Structure (as that term is defined in §103.11(n) of this part) or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions. [52 FR 11446, Apr. 8, 1987, as amended at 54 FR 3027, Jan. 23, 1989]
Title 31: Money and Finance: Treasury
PART 103—FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS
Subpart E—General Provisions
§ 103.63 Structured transactions.
