StacksVerified U.S. regulatory reference

31 CFR §1010.314

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No person shall for the purpose of evading the transactions in currency reporting requirements of this chapter with respect to such transaction:
  1. (a)Cause or attempt to cause a domestic financial institution to fail to file a report required under the transactions in currency reporting requirements of this chapter;
  2. (b)Cause or attempt to cause a domestic financial institution to file a report required under the transactions in currency reporting requirements of this chapter that contains a material omission or misstatement of fact; or
  3. (c)Structure (as that term is defined in § 1010.100(xx)) or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.