[Code of Federal Regulations] [Title 31, Volume 1] [Revised as of July 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR103.51] [Page 424] 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. Wherever in this part an amount is stated in dollars, it shall be deemed to mean also the equivalent amount in any foreign currency.