[Code of Federal Regulations] [Title 31, Volume 1] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR103.51] [Page 415-416] TITLE 31--MONEY AND FINANCE: TREASURY DEPARTMENT OF THE TREASURY PART 103_FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS--Table of Contents Subpart E_General Provisions Sec. 103.51 Dollars as including foreign currency. Source: 37 FR 6912, Apr. 5, 1972, unless otherwise noted. Redesignated at 64 FR 45451, Aug. 20, 1999. [[Page 416]] Wherever in this part an amount is stated in dollars, it shall be deemed to mean also the equivalent amount in any foreign currency.