1. Regulations
  2. title 31
  3. chapter X
  4. part 1021
  5. subpart C
  6. § 1021.314

View all text of Subpart C [§ 1021.300 - § 1021.330]

§ 1021.314 - Structured transactions.

Refer to § 1010.314 of this chapter for rules regarding structured transactions for casinos.

AUTHORITY: 12 U.S.C. 1829b and 1951-1959; 31 U.S.C. 5311-5314 and 5316-5332; title III, sec. 314, Pub. L. 107-56, 115 Stat. 307; sec. 701, Pub. L. 114-74, 129 Stat. 599.

SOURCE: 75 FR 65812, Oct. 26, 2010, unless otherwise noted.

CITE AS: 31 CFR 1021.314