[Code of Federal Regulations] [Title 30, Volume 1] [Revised as of July 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR103.31] [Page 399] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER I--MONETARY OFFICES, DEPARTMENT OF THE TREASURY PART 103_FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN Subpart C_Records Required To Be Maintained Sec. 103.31 Determination by the Secretary. The Secretary hereby determines that the records required to be kept by this subpart have a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings.