[Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR103.63]

[Page 429]
 
                  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.  103.63  Structured transactions.

    No person shall for the purpose of evading the reporting 
requirements of Sec.  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 Sec.  103.22;
    (b) Cause or attempt to cause a domestic financial institution to 
file a report required under Sec.  103.22 that contains a material 
omission or misstatement of fact; or
    (c) Structure (as that term is defined in Sec.  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]