[Code of Federal Regulations] [Title 31, Volume 1] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR103.15] [Page 370] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER I--MONETARY OFFICES, DEPARTMENT OF THE TREASURY PART 103_FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS--Table of Contents Subpart B_Reports Required To Be Made Sec. 103.15 Determination by the Secretary. The Secretary hereby determines that the reports required by this subpart have a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings. [37 FR 6912, Apr. 5, 1972. Redesignated at 61 FR 4331, Feb. 5, 1996 and further redesignated at 65 FR 13692, Mar. 14, 2000]